退出倍数法在专精特新企业价值评估中的应用研究  

Research on the Application of Exit Multiple Method in the Value Evaluation of"SRDI"Enterprises

作　　者：卢亮[1] 汤莉灿 Lu Liang;Tang Lican(Zhongnan University of Economics and Law,Hubei 430073)

机构地区：[1]中南财经政法大学,湖北430073

出　　处：《中国资产评估》2025年第2期19-28,共10页Appraisal Journal of China

摘　　要：现阶段,我国正积极培育专精特新企业,此举有利于激发中小企业的发展活力,助力我国实现高质量发展。然而,目前我国专精特新中小企业估值在理论与实务方面都仍有不少空白。本文通过建立专精特新企业价值评价指标体系,并结合熵值法确定指标权重,探讨退出倍数法对专精特新企业价值评估的适用性,为专精特新企业价值评估提供新的思路。At this stage,China is actively cultivating"SRDI"enterprises,which is conducive to stimulate the development vitality of small and medium-sized enterprises,help our country to achieve high-quality development.However,at present,there are still many gaps in the theory and practice of the valuation of"SRDI"enterprises in China.This thesis discusses the applicability of the exit multiple method to the evaluation of"SRDI"enterprises by establishing the evaluation index system of"SRDI"enterprises and determining the weight of the index with the entropy method,so as to provide new ideas for the evaluation of"SRDI"enterprises.

关 键 词：企业价值评估 专精特新企业 退出倍数法 熵值法 

分 类 号：F270[经济管理—企业管理]