AHP-模糊评价法在京新药业价值评估中的应用研究
发布时间：2018-11-22 18:07
【摘要】：摘要：在社会已经进入知识经济和信息科技时代的今天,人力资本、技术创新能力、客户资源等已经成为了企业发展的重要因素。越来越多的事实表明无形资本正成为推动知识型企业发展的主动力,也是企业价值创造的主驱动因素,这种价值驱动因素使得企业的市值与账面价值之间的差距越发悬殊。因此,选用适当的方法对企业价值进行评估具有很大的意义。 基于此,本文研究AHP--模糊评价法在京新药业企业价值评估中的适用性。本文通过国内外对企业价值评估的研究现状以及AHP--模糊评价法在企业价值评估中的应用现状,在企业价值理论和企业价值评估理论的基础上,比较分析了现有的企业价值评估方法。通过分析京新药业发展现状以及企业价值构成和企业价值关键驱动因素,设计出AHP-模糊评价法的评价指标,并对财务类指标和非财务类指标分别进行了系统分析。运用传统企业价值评估方法和AHP--模糊评价法分别对京新药业企业价值进行评估,总结出传统价值评估的缺陷,以及AHP-模糊评价法的适用性并进行推广使用。 本文通过对AHP-模糊评价法在京新药业价值评估中的应用研究,以期对高新技术企业以及其他类型企业、各种经济行为评估活动提供参考。
[Abstract]:Absrtact: in the era of knowledge economy and information technology, human capital, technological innovation ability and customer resources have become important factors in the development of enterprises. More and more facts show that intangible capital is becoming the main driving force to promote the development of knowledge-based enterprises, and it is also the main driving factor of enterprise value creation, which makes the gap between the market value and book value of enterprises more and more wide. Therefore, the selection of appropriate methods to evaluate the value of enterprises has great significance. Based on this, this paper studies the applicability of AHP-- fuzzy evaluation method in the value evaluation of Jingxin pharmaceutical enterprises. Based on the research status of enterprise value evaluation at home and abroad and the application status of AHP-- fuzzy evaluation method in enterprise value evaluation, this paper bases on enterprise value theory and enterprise value evaluation theory. The existing methods of enterprise value evaluation are compared and analyzed. Based on the analysis of the present situation of Beijing new pharmaceutical industry and the key driving factors of enterprise value composition and enterprise value, the evaluation index of AHP- fuzzy evaluation method is designed, and the financial index and non-financial index are systematically analyzed. The traditional enterprise value evaluation method and the AHP-- fuzzy evaluation method are used to evaluate the value of Jingxin pharmaceutical industry respectively. The defects of the traditional value evaluation and the applicability of the AHP- fuzzy evaluation method are summarized and popularized. In this paper, the application of AHP- fuzzy evaluation method in the evaluation of the value of new pharmaceutical industry in Beijing is studied in order to provide a reference for various economic behavior evaluation activities of high-tech enterprises and other types of enterprises.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.72
[Abstract]:Absrtact: in the era of knowledge economy and information technology, human capital, technological innovation ability and customer resources have become important factors in the development of enterprises. More and more facts show that intangible capital is becoming the main driving force to promote the development of knowledge-based enterprises, and it is also the main driving factor of enterprise value creation, which makes the gap between the market value and book value of enterprises more and more wide. Therefore, the selection of appropriate methods to evaluate the value of enterprises has great significance. Based on this, this paper studies the applicability of AHP-- fuzzy evaluation method in the value evaluation of Jingxin pharmaceutical enterprises. Based on the research status of enterprise value evaluation at home and abroad and the application status of AHP-- fuzzy evaluation method in enterprise value evaluation, this paper bases on enterprise value theory and enterprise value evaluation theory. The existing methods of enterprise value evaluation are compared and analyzed. Based on the analysis of the present situation of Beijing new pharmaceutical industry and the key driving factors of enterprise value composition and enterprise value, the evaluation index of AHP- fuzzy evaluation method is designed, and the financial index and non-financial index are systematically analyzed. The traditional enterprise value evaluation method and the AHP-- fuzzy evaluation method are used to evaluate the value of Jingxin pharmaceutical industry respectively. The defects of the traditional value evaluation and the applicability of the AHP- fuzzy evaluation method are summarized and popularized. In this paper, the application of AHP- fuzzy evaluation method in the evaluation of the value of new pharmaceutical industry in Beijing is studied in order to provide a reference for various economic behavior evaluation activities of high-tech enterprises and other types of enterprises.
【学位授予单位】：中南大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F426.72
【共引文献】
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