引入风险因素的RIM:相关命题与数学演绎  

RIM Thinking of Risk Factor: Related Proposition and Mathematical Deductions

作　　者：于东智[1] 

机构地区：[1]东北财经大学,辽宁大连116025

出　　处：《中国煤炭经济学院学报》2000年第2期35-37,53,共4页Journal of China Coal Economic College

摘　　要：公司权益估价作为一个多学科交叉的会计学新兴研究领域 ,近年来吸引了大量的西方会计学者加入其中 ,并已初步形成了一定的理论体系。本文简要地介绍了近年来出现的利用会计信息进行价值评估的估价模型 ( RIM)的数学演绎过程和相关命题 ,希望能借此抛砖引玉。As a new thing in the field of accounting, evaluation of a company's equity has in recent years attracted the attention of a great many Western accounting scholars. As a result, an initial theoretical system has been formed. The author introduces in the present paper mathematical deductions and related propositions of the evaluation medel (RIM). The paper may be of great importance and referential value for further research in the field concerned.

关 键 词：权益估价 剩余收益 估价模型 风险因素 RIM 公司 

分 类 号：F276.6[经济管理—企业管理]