| 基于财务信息的企业知识资产评价模型及应用研究 |
| |
| 引用本文： | 朴哲范,郑祺勇.基于财务信息的企业知识资产评价模型及应用研究[J].科学学研究,2008(Z2). |
| |
| 作者姓名： | 朴哲范 郑祺勇 |
| |
| 作者单位： | 浙江财经学院; |
| |
| 基金项目： | 浙江“钱江人才计划”基金项目(QJC0602012) |
| |
| 摘 要： | 从知识资产理论、企业价值理论和企业经营机制理论出发,借鉴了Lev和Sougiannis,Feltham and Ohl-son,Wonheum.Lee和SuMi.Choi等人的理论,导出知识资产评价模型和各资产对企业总价值的贡献程度。并选取了2005-2007年在沪深上市的80家浙江上市公司为研究对象,进行实证研究。根据实证结果,技术资产对企业价值的贡献度不高;营销资产的投入加大,没能带来期待的收益和企业价值的贡献。
|
| 关 键 词： | 财务信息 知识资产 企业价值 贡献度 |
An analysis on the application of enterprise value evaluation model based on financial information |
| |
| PIAO Zhe-fan,ZHENG Qi-yong.An analysis on the application of enterprise value evaluation model based on financial information[J].Studies in Science of Science,2008(Z2). |
| |
| Authors: | PIAO Zhe-fan ZHENG Qi-yong |
| |
| Institution: | ZheJiang University of Finance Economics;Hangzhou 310018;China |
| |
| Abstract: | This paper,from the theory of intellectual assets,enterprise value and the operational mechanism of enterprises,drawing on the Lev and Sougiannis,Feltham and Ohlson and Wonheum.Lee and SuMi.Choi,comes up with the evaluation model of intellectual assets and the contribution level of assets to the total value of enterprise.The paper selects 80 listed companies in Zhejiang province for empirical study,and the period is from 2005 to 2007.According to empirical results,the contribution level of technological ass... |
| |
| Keywords: | intellectual assets financial information enterprise value contribution level |
| 本文献已被 CNKI 等数据库收录！ |
