| 基于层次分析法的汽车上市企业公允价值研究 |
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| 引用本文： | 张启銮,周永丽. 基于层次分析法的汽车上市企业公允价值研究[J]. 价值工程, 2009, 28(4): 53-57 |
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| 作者姓名： | 张启銮 周永丽 |
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| 作者单位： | 大连理工大学,管理学院,大连,116024;大连理工大学,管理学院,大连,116024 |
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| 摘 要： | 构建了同时考虑财务因素和非财务因素的企业公允价值评估模型。首先,利用层次分析法计算财务因素和非财务因素对企业价值的影响系数;然后,在传统自由现金流量模型的基础上,使用此调整系数,构建企业公允价值评估模型;最后还选取汽车制造上市企业进行实证研究,证明了该模型的适用性。
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| 关 键 词： | 企业公允价值 价值评估模型 层次分析法 |
To Study on Value Evaluating for Listed Company of Automobile Industry Based on AHP |
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| Zhang Qiluan,Zhou Yongli. To Study on Value Evaluating for Listed Company of Automobile Industry Based on AHP[J]. Value Engineering, 2009, 28(4): 53-57 |
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| Authors: | Zhang Qiluan Zhou Yongli |
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| Affiliation: | School of Management;Dalian University of Technology;Dalian 116024;China |
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| Abstract: | This paper constructs enterprise fair value evaluating model considering both of financial factor and non-financial factor. First, Influence coefficient of these two factors on enterprise value shall be calculated by AHP. Then on the base of traditional FCFF Model, adjust coefficient shall be applied to construct enterprise fair value evaluating model. Finally, we choose listed companies of Automobile Manufacturing Industry for empirical research and prove its applicability. |
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| Keywords: | enterprise fair value value evaluating model AHP |
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