| 虚拟企业价值评估初探 |
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| 引用本文： | 吴晓燕,邱妘.虚拟企业价值评估初探[J].财会通讯,2007(11). |
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| 作者姓名： | 吴晓燕 邱妘 |
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| 作者单位： | 宁波大学商学院/国际交流学院 宁波大学商学院/国际交流学院 浙江宁波 浙江宁波 |
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| 基金项目： | 浙江省科技厅软科学项目“基于虚拟组织构建的浙江中小企业供应链风险研究”(项目编号:2006C35007)的阶段性成果 |
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| 摘 要： | 虚拟企业价值是衡量虚拟企业运行的标志。本文通过分析虚拟企业价值的内涵,将虚拟企业价值界定为以企业核心能力创造的内在价值为基础的整合价值,并结合虚拟企业价值评估特点,从理论上探讨折现现金流量法和超额收益法相结合的价值评估方法,为各利益相关者了解虚拟企业的价值,正确进行决策提供依据。
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| 关 键 词： | 虚拟企业价值 超额净现金流量 评估 |
Research on the Evaluation of Virtual Enterprise Value |
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| Wu Xiaoyan Qiu Yun.Research on the Evaluation of Virtual Enterprise Value[J].Communication of Finance and Accounting,2007(11). |
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| Authors: | Wu Xiaoyan Qiu Yun |
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| Abstract: | The value of virtual enterprise is the measurement of its operating efficiency. Based on the analysis of virtual enterprise value (VEV),VEV can be defined as the integrated value that is on the basis of inner-value created by the core competences. According to the characteristics of VEV evaluation, this paper provides a method of virtual enterprise evaluation from the theoretical view. This method combines discounted cash flow(DCF)with extra income approach and is helpful for all kinds of benefit relatives to get the real VEV and make their proper decision. |
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| Keywords: | Virtual enterprise value Extra net cash flows Valuation |
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