首页|基于FCFF-BS模型的专精特新"小巨人"企业价值评估

基于FCFF-BS模型的专精特新"小巨人"企业价值评估

扫码查看
结合"小巨人"企业高成长性、高研发投入以及经营灵活性强等特点,在传统收益法的基础上引入实物期权理论构建适合"小巨人"企业的评估模型,综合考虑企业的现有价值和潜在价值.通过对芯朋微企业的分析,验证FCFF-BS模型对"小巨人"企业价值评估的合理性,为进一步丰富"小巨人"企业价值评估提供参考.
Value Assessment of Specialized,Specia and New"Giant"Enterprises Based on the FCFF-BS Model
In light of the high growth,high R&D investment and strong operational flexibility of"Small Giant"enterprises,a valuation model suitable for"Small Giant"enterprises is constructed by introducing the real option theory on the basis of the traditional income approach,which comprehensively takes into account the existing value and potential value of the enterprise.We analyze the current value and potential value of the enterprise.Through the analysis of the core micro-enterprises,we verify the reasonableness of the FCFF-BS model for the value assessment of"small giant"enterprises,and provide references for the further enrichment of the value assessment of"small giant"enterprises.

specialized,special and new"small giant"enterprisesFCFF-BS modelvalue assessment

李双怡、冯金丽

展开 >

广西科技大学经济与管理学院,广西 柳州 545006

专精特新"小巨人"企业 FCFF-BS模型 价值评估

2024

现代工业经济和信息化

现代工业经济和信息化

影响因子:0.485
ISSN:
年,卷(期):2024.14(9)