| 从资本现金流量法看企业价值评估 |
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| 引用本文： | 吴坚隽 侯芸. 从资本现金流量法看企业价值评估[J]. 价值工程, 2004, 23(8): 35-37 |
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| 作者姓名： | 吴坚隽 侯芸 |
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| 作者单位： | 东华大学，东华大学 上海 200051，上海 200051 |
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| 摘 要： | 针对目前自由现金流量法(FCF)和调整现值法(APV)在企业价值评估中所产生的问题,本文介绍了简单而直现的资 本现金流量法(CCF),并通过比较分析阐述了CCF在实际运用过程中的优越性。
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| 关 键 词： | 资本现金流量 自由现金流量 调整现值 利息抵税额 |
The Analysis on the Corporate Valuation --from the perspective of Capital Cash Flow |
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| Wu Jianjun, Hou Yun. The Analysis on the Corporate Valuation --from the perspective of Capital Cash Flow[J]. Value Engineering, 2004, 23(8): 35-37 |
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| Authors: | Wu Jianjun Hou Yun |
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| Abstract: | In view of the problem in the Corporate Valuation caused by the Free Cash Flow (FCF) method and Adjusted Present Value (APV) method. This paper introduces the Capital Cash Flow Method, a simple approach to valuing the Corporate Valuation, and presents its superiority by comparing the method with FCF and APV. |
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| Keywords: | capital cash flow free cash flow adjusted present value interest tax shield |
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