生命周期视角下的高新技术企业价值评估  

Value evaluation of high-tech enterprises from the perspective of life cycle

作　　者：张倩[1] Zhang Qian(Nanjing Tech University,Nanjing,Jiangsu,211816)

机构地区：[1]南京工业大学,江苏南京211816

出　　处：《市场周刊》2022年第1期44-46,共3页Market Weekly

摘　　要：文章基于高新技术企业的生命周期视角,提出在企业不同的生命周期应采取相适应的价值评估方法,并引入实物期权模型对高新技术企业未来的潜在收益进行合理评估,以更准确地反映高新技术企业的真实价值,为广大投资者的决策提供帮助。Based on the life cycle perspective of high-tech enterprises,this paper puts forward that appropriate value evaluation methods should be adopted in different life cycles of enterprises,and introduces the real option model to reasonably evaluate the future potential income of high-tech enterprises,so as to more accurately reflect the real value of high-tech enterprises and provide help for the decisionmaking of investors.

关 键 词：高新技术企业 价值评估 生命周期 实物期权法 

分 类 号：F276.4[经济管理—企业管理]