企业的价值

• In the third part , on the basis of related theory and the characteristics , the opinion is pointed that corresponding appraisal method is adopted according to the development stage of high - tech company
  本文在第三部分则根据高新技术企业的价值特点以及相关理论基础，提出按高新技术企业发展的不同阶段采用相应的不同方法来进行评估的观点。
• The view of value and the concept of morality within a certain enterprise is the principal motivation that will lead all of its business activities , and therefore , they are key points that will affect the forever competition capability
  指导企业运营的最基本的动因，是一个企业的价值取向和道德观，它是决定一个企业能否有永久生命力的最关键的因素。
• Then , the values of the enterprise of the share goes on theoretically ( involves one of the views of author among them the cooperation enterprise of the share is one of important modes of setting up modern enterprise system )
  接着，从理论上对现存股份合作制企业的价值进行了肯定(其中涉及到笔者的观点一：股份合作制是建立现代企业制度的重要模式之一) 。
• Before the event management : the before the event of value chain accountancy manages the accountancy whom the stage includes to manage according to the value chain to predict , the accountancy make policy and accountancy ' s budget is three part
  价值管理不止单纯的涉及到本企业的内部资源的整合,应将客户、供应商和企业相关的企业的价值联系起来即价值链的方法。
• Government support for the listed agribusinesses , especially tax credit , should be correctly treated . government should provide different tax credits and firms should make good use of leverage effect to increase the firms " value
  政府对农业上市公司提供税收优惠政策时应该区别对待，企业在不享受税收优惠政策后应该充分利用负债的财务杠杆效应增加企业的价值。
• The appraisal of corporation value has its special features : strategic , prospective and uncertain . therefore , in order to obtain more accurate corporation value , the strategic factors inside and outside company should be considered
  企业价值评估具有战略性、前瞻性和不确定性的特点，因此要准确的预测企业的价值，应该考虑企业所处的战略环境和企业内部的战略要素。
• Because of its difference with the traditional company in the aspect of income , risk and capital structure , it is needed to supplement , revise and refresh the traditional appraisal methods in order to value the high - tech company correctly
  由于这些企业在收益、风险、资本结构方面与传统企业有所不同，因此有必要对传统评估方法做出一些补充、修正以及更新，以正确评估高新技术企业的价值。
• Value assessment system is the kernel to strategy alliance . the traditional cash flow analysis method hardly assess the value of high tech enterprise correctly , while the option pricing theory can compensate the traditional pricing method shortage
  价值评估机制是风险投资战略联盟的重要机制，传统现金流分析法难以准确评估高新技术企业的价值，但期权定价理论却可弥补传统定价方法的不足。
• Mergers and acquisitions ( m & as ) lead to compositional changes in factors utilized by firms - capital , entrepreneurship , labor and governmental environment , thus resulting in reorganization of their value assets , human assets and environmental assets respectively
  并购引起企业实际利用的资本、企业家才能、劳动力、政府环境等要素构成变化，从而导致企业的价值资产、人力资产、环境资产分别进行重组。
• This thesis based on the theory of value chain , focuses on the analysis of the value chain of china ' s map books presses and how to foster and develop the competitive advantage of these companies . this thesis consists of fours chapters
  本文以价值链理论为依据，通过对中国地图出版企业的价值链分解，分析在关键环节上企业是否具有比较优势或有可能建立起来竞争优势，集中力量培育并发展这种优势。