| 基于实物期权方法的企业并购价值评估 |
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| 引用本文： | 吕学梁,王连华. 基于实物期权方法的企业并购价值评估[J]. 价值工程, 2005, 24(6): 44-45 |
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| 作者姓名： | 吕学梁 王连华 |
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| 作者单位： | 青岛大学经济学院,青岛,266071;青岛大学经济学院,青岛,266071 |
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| 摘 要： | 与传统的价值评估方法比较,基于实物期权理论的企业并购价值评估方法充分考虑了企业经营灵活性的价值。将该方法应用于实例,分析结果显示实物期权方法能够正确定价企业经营灵活性的价值,为企业价值评估提供了新思路。
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| 关 键 词： | 实物期权 企业并购 企业价值评估 |
| 文章编号： | 1006-4311(2005)06-0044-02 |
The Enterprise Evaluation in Merger and Acquisition Based on Real Option Method |
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| Lü Xueliang,Wang Lianhua. The Enterprise Evaluation in Merger and Acquisition Based on Real Option Method[J]. Value Engineering, 2005, 24(6): 44-45 |
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| Authors: | Lü Xueliang Wang Lianhua |
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| Abstract: | Compared with traditional value evaluation approaches, the mathod based on real option theory takes managerial flexibility into account sufficiently. Its application to an example suggests this mathod can price the value of managerial flexibility accurately. It provides a new way for the enterprise value evaluation. |
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| Keywords: | real options enterprise merger and acquisition enterprise evaluation |
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