| EVA企业并购决策评价模型的改进和应用 |
| |
| 引用本文： | 林伟,范晓清,马俐媛,金鸣澔.EVA企业并购决策评价模型的改进和应用[J].科研管理,2008(Z2). |
| |
| 作者姓名： | 林伟 范晓清 马俐媛 金鸣澔 |
| |
| 作者单位： | 浙江大学城市学院; |
| |
| 摘 要： | 并购的成功与否在于并购是否能提升企业的价值。EVA作为一种企业价值评价指标,克服了传统评价指标在评价企业价值时未扣除股权资本成本的缺陷,使评价结果更有现实意义。但是EVA计算本身也存在缺陷,本文对EVA价值评价模型的参数计算进行了改进,并用改进后的模型对案例企业并购前后的EVA价值变化进行了分析比较。本文的研宽可以为企业并购决策提供参考作用。
|
| 关 键 词： | 企业并购 决策评价 EVA |
Improvement on EVA model for M & A decision-making evaluation and its application |
| |
| Lin Wei,Fan Xiaoqing,Ma Liyuan,Jin Minghao.Improvement on EVA model for M & A decision-making evaluation and its application[J].Science Research Management,2008(Z2). |
| |
| Authors: | Lin Wei Fan Xiaoqing Ma Liyuan Jin Minghao |
| |
| Institution: | City College;Zhejiang University;Hangzhou 310015;China |
| |
| Abstract: | The success or failure of Merger and Acquisition(M & A) is depending on whether the merger can enhance the value of the business.Economic Value Added(EVA) as a corporate value evaluation index will have more practical significance,which overcomes the deficiencies of traditional evaluation index in evaluating the value of enterprises which ignored the cost of equity capital.But there are also shortcomings with EVA.The parameters of EVA evaluation model are improved,and the value of the EVA for a case before ... |
| |
| Keywords: | M&A decision - making evaluation EVA |
| 本文献已被 CNKI 等数据库收录！ |
