公司战略评估中现金流量折现法的应用分析  

The application analysis of discounted cash flow method in the assessment of corporate strategy

作　　者：洪相铁[1] 郭长兴[1] 

机构地区：[1]天津医科大学财务处,天津300070

出　　处：《高师理科学刊》2015年第8期31-35,共5页Journal of Science of Teachers＇College and University

摘　　要：现金流量折现法作为目前最流行的一种评估公司战略的方法,在评估公司中发挥着非常重要的作用.将现金流量折现法应用到企业战略的评估中可以使公司从公司价值的角度综合分析公司未来发展,为公司制定出更加个性化的战略方案.通过对现金流量折现法及公司战略评估的详细介绍,运用基本理论和模型分析现金流量折现法评估公司战略的实例.通过实例的应用指出该方法在运用中遇到的障碍并进一步分析该方法的改进策略.最终评价了该方法的优势及不足,并预测其发展前景.As one of the most poplar method in current enterprise evaluation, discounted cash flow method plays a very important role in evaluating a company. Here, the discounted cash flow method applied to the evaluation of enterprise strategy can make the enterprise comprehensively analysis the company＇s future development from the perspective of the value of the company. It can develop a more personalized strategy for the company. Through the discounted cash flow method and the evaluation of the company＇s strategy in detail, uses the basic theory and model analysis of discounted cash flow method to assess the instance of company strategy. By an example of application, it figure out the weakness of the method and further analyze the improvement of this method. Finally, evaluates the advantages and disadvantages of this method and predicts the development prospect.

关 键 词：现金流量折现法 公司战略 评估 

分 类 号：O29[理学—应用数学]