公司价值评估理论的发展

概述公司价值评估理论的发展.在概述中,对四个重要的发展课题,即风险测度、资本结构、风险源生性问题和现金流发生的时间结构作了重点讨论,并对各种思想的贡献及其相应的局限性作了简要评述.公司价值评估理论是资产定价研究的主要内容,资产定价研究是金融学的核心内容,因此研究该理论的发展很有意义的.

Development of the Theory on Corporate Value

This article outlines the development of the corporate value assessment with the emphasis on the discussion on the four important research topics: the risk measuring, capital structure, the origin of risks, and the time structure where the cash flow takes place. And a brief comment is also made on the contributions and limitations of various theories. The theory of corporate value assessment is the key element of asset pricing research, which is the core of financial science. Therefore, it is of great significance to the research of the theory.