| 期权定价理论在高科技企业权益资本价值评估中的应用 |
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| 引用本文： | 丁战,刘龙.期权定价理论在高科技企业权益资本价值评估中的应用[J].科技和产业,2005,5(2):13-15,24. |
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| 作者姓名： | 丁战 刘龙 |
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| 作者单位： | 东北大学工商管理学院,沈阳,110004;东北大学工商管理学院,沈阳,110004 |
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| 摘 要： | 在经济发展过程中,企业价值评估逐渐成为企业财务管理的一项经常性工作。企业价值评估结果的准确性直接影响着企业的未来经营情况,近年来期权定价理论在西方金融领域比较盛行,本文把这一理论引入到高科技企业的权益价值评估中来,为高科技企业的价值评估提供了一种新的思路。
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| 关 键 词： | 期权定价模型 看涨期权 权益资本价值 |
| 修稿时间： | 2004年12月30 |
Application of Option-Value Theory in Evaluation of High-tech Enterprise's Capital of Rights and Interests |
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| Ding Zhan,Liu Long.Application of Option-Value Theory in Evaluation of High-tech Enterprise's Capital of Rights and Interests[J].SCIENCE TECHNOLOGY AND INDUSTRIAL,2005,5(2):13-15,24. |
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| Authors: | Ding Zhan Liu Long |
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| Abstract: | As development of economy, the evaluation of enterprise become one of important financial work of enterprise. The veracity of evaluated result affects the circs of enterprise' s prosecution. Theory of option is very popular in western financial field. In this essay this theory is inducted into evaluation of high-tech enterprise, buildan new thought for the evaluation of high-tech enterprise. |
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| Keywords: | Call Option Capital of rights and interests |
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