| 陷入财务困境企业的价值评估 |
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| 引用本文： | 铉珺玮,刘刚,李玲珠.陷入财务困境企业的价值评估[J].价值工程,2004,23(9):34-37. |
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| 作者姓名： | 铉珺玮 刘刚 李玲珠 |
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| 作者单位： | [1]东华大学，上海200051 [2]复旦大学，上海200433 [3]上海大学，上海201800 |
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| 摘 要： | 陷入财务困境的企业价值的评估具有一定的特殊性,本文针对企业不同的经营状况,分别介绍了暂时处于财务困境的公司和陷于财务困境无力自拔的公司所分别适用的不同的价值评估的方法。
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| 关 键 词： | 财务困境 公司自由现金流量 市场对收入乘数法 期权定价模型 |
firm value of enterprises with financial difficulties |
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| Xuan J unwei,Liu Gang,Li Lingz hu.firm value of enterprises with financial difficulties[J].Value Engineering,2004,23(9):34-37. |
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| Authors: | Xuan J unwei Liu Gang Li Lingz hu |
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| Abstract: | This paper is mainly about how to evaluate firm value of enterpris es which are with financial difficulties.When the difficulties are temporary and can be overcome,methods such as FCFF,P/Sales,average EPS can be used.But if the difficu lties may finally terminate the enterprises,then method of Liquidation Valuation and Black-Scholes model are more suitable. |
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| Keywords: | firm value financial difficulties FCFF P/Sales average EP S liquidation valuation black-scholes |
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