【摘要】 企业价值评估理论和实践的发展有将近百年的历史,但随着市场经济的不断发展,现代社会对企业价值评估理论提出了越来越多的要求。本文在介绍传统企业价值评估理论的基础上,将期权定价理论应用到经济增加值EVA思想中,意图克服传统价值评估理论在实际应用中体现出的缺陷,并解决一部分传统评估理论在企业价值评估实际中不能解决的问题。更多还原

【Abstract】 The theories and practice of valuation have been developing for nearly a century. With the development of the market economy, modern society has put forward more and more requests to theories of firm valuation .This paper applies to the options pricing in the EVA valuation and intend to overcome the blemishes in application of valuation and to resolve the some problems that can’t be resolved by traditional theories of firm valuation.更多还原