| 高新技术企业价值评估中确定折现率的新思路 |
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| 引用本文： | 张春源,李姚矿. 高新技术企业价值评估中确定折现率的新思路[J]. 价值工程, 2009, 28(3): 53-56 |
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| 作者姓名： | 张春源 李姚矿 |
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| 作者单位： | 合肥工业大学管理学院,合肥,230009;合肥工业大学管理学院,合肥,230009 |
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| 摘 要： | 在现金流量折现法中,模糊数学方法已经应用于公司未来现金流的估计,却没有相应地应用于折现率的确定上。文中提出折现率乘数的概念,利用模糊方法量化高新技术企业特点,建立了折现率修正模型,并进行了案例研究。
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| 关 键 词： | 模糊修正 折现率乘数 发展潜力指数 |
The New Thinking on Methods of Computing Discount Rate in the Evaluation of New and High Technology Enterprises |
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| Zhang Chunyuan,Li Yaokuang. The New Thinking on Methods of Computing Discount Rate in the Evaluation of New and High Technology Enterprises[J]. Value Engineering, 2009, 28(3): 53-56 |
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| Authors: | Zhang Chunyuan Li Yaokuang |
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| Affiliation: | School of Management;Hefei Polytechnic University;Hefei 230009;China |
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| Abstract: | In the Cash Flow Discounted methods,Fuzzy logics,which has been used in the estimating of Cash Flow,has not been correspondingly appropriated at the adoption of discount rate.This paper put forward the concepts of discount rate multiplier,quantized the characteristics of new and high technology enterprises with Fuzzy logics,then built the discount rate revision modle,and made a case study at last. |
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| Keywords: | fuzzy modification discount rate multiplier development potential index |
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