半导体企业价值评估综述  

Review of Value Evaluation in Semiconductor Enterprises

作　　者：乔志兴 刘丽[1] 彭梦寒 QIAO Zhixing;LIU Li;PENG Menghan(School of Economics and Management,Guangxi University of Science and Technology,Liuzhou 545000,China)

机构地区：[1]广西科技大学经济与管理学院,广西柳州545000

出　　处：《商业观察》2023年第23期108-112,共5页BUSINESS OBSERVATION

摘　　要：在信息技术高度发展的社会背景下,半导体行业的热度居高不下,诸多半导体企业随着半导体国产替代的热潮而不断涌现。半导体价值评估领域研究较为零散,尚需要进行一个系统性的概述。文章为对半导体行业进行了特征分析,结合半导体企业的价值创造和价值构成,梳理半导体企业现有的评估方法,并对半导体企业的评估体系提出评述和展望。In the context of the highly developed information technology,the semiconductor industry continues to thrive,and numerous semiconductor enterprises have emerged with the trend of domestic substitution of semiconductors.Despite the growing importance of semiconductor value evaluation,research in this field is still scattered,and a systematic overview is needed.This paper conducts a feature analysis of the semiconductor industry,combines the value creation and composition of semiconductor enterprises,and sorts out the existing evaluation methods of them.Moreover,this paper provides comments and prospects on the evaluation system of semiconductor enterprises.

关 键 词：企业价值评估 半导体企业 高新技术企业 

分 类 号：F426.63[经济管理—产业经济]