| 论实物期权在企业并购价值评估中的应用 |
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| 引用本文： | 奚祥华,曹亦菲.论实物期权在企业并购价值评估中的应用[J].商业研究,2009(1). |
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| 作者姓名： | 奚祥华 曹亦菲 |
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| 作者单位： | 东北林业大学经济管理学院,黑龙江哈尔滨,150040 |
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| 摘 要： | 实物期权定价法在评估企业价值方面有广泛的应用,通过实物期权理论的相关知识,引入的二叉树评价模型,能比较准确的评估企业价值。结合相关实例论证实物期权评价法是完善企业价值评估的理想方法。通过这种较新的理论为评估企业价值提供一种新思路,进一步完善企业并购价值评估体系。
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| 关 键 词： | 实物期权 并购 价值评估 二叉树定价模型 |
The Application of Real Option in Enterprise Value Estimation |
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| XI Xiang-hua,CAO Yi-fei.The Application of Real Option in Enterprise Value Estimation[J].Commercial Research,2009(1). |
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| Authors: | XI Xiang-hua CAO Yi-fei |
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| Institution: | XI Xiang-hua,CAO Yi-fei(School of Economics , Management,Northeast Forestry University,Harbin 150040,China) |
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| Abstract: | The real options fixed price law has the widespread application in the appraising enterprise value.With the real options theory and the binary tree evaluation model,enterprise value can be accurately gained.It proves an effective method of consummating the enterprise value appraisal.The paper presents the feasibility of applying this method to perfecting enterprise M & A value estimation system. |
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| Keywords: | real options merger and acquisition value assessment binary tree fixed price model |
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