新能源风电企业价值评估收益法应用研究

发布时间：2018-04-21 23:07

本文选题：企业价值评估 + 新能源风电企业　；参考：《首都经济贸易大学》2014年硕士论文

【摘要】：新能源企业是目前各国重点关注的发展领域，它的发展在解决国家能源安全问题的战略布局上，起到了不可或缺的作用。风能是我国在“十二·五”期间，国家大力发展的新能源。风力发电企业作为我国新能源企业中发展速度最快，发展势头最为良好的代表性企业，在新能源领域中占有重要地位。因此，对于新能源风电企业的价值判定，是我们需要解决的重要难题。前人对于风电行业企业价值评估问题研究资料较为有限。通过查阅资料发现,现阶段的研究内容大都是关于风电项目评价、产业发展政策和新能源发展趋势等方面的。对于新能源风电企业的价值确定方面，存在着一定的空白。新能源风电企业与传统能源企业相比，因其受风力资源不稳定性的影响，在收益额的确定方面存在一定的困难；此外，在国家财政政策和税收政策的支持下，新能源风电企业的价值往往会产生不同程度的增值。同时，新能源风电企业作为高新技术的应用型企业，本身也存在着一定的技术研发风险。因此，本文以新能源风电企业为研究对象，特别是关注已经建成并且并网发电运营的风电企业。通过分析其企业特点、行业发展现状、价值影响因素等多方面内容，对风电企业的收益构成的影响因素进行细致分析，从而确定新能源风电企业的企业价值。将企业价值评估中的收益法在新能源风电企业价值的评估中进行应用，以期为并网风电企业的企业价值评估，提供一定的参考意见。
[Abstract]:The development of new energy enterprises is the focus of development in various countries. Its development has played an indispensable role in solving the strategic layout of national energy security problems. Wind energy is the new energy developed by the state during the period of "twelve. Five". Wind power enterprises are the fastest developing and developing in the new energy enterprises in China. The most promising representative enterprises play an important role in the field of new energy. Therefore, the determination of the value of new energy wind power enterprises is an important problem we need to solve.
The previous research information on the enterprise value evaluation of wind power industry is limited. Through consulting the data, it is found that most of the research content at this stage is about the evaluation of wind power projects, industrial development policy and the development trend of new energy. There are some gaps in the value determination of new energy wind power enterprises. Compared with the traditional energy enterprises, there are some difficulties in determining the amount of revenue due to the instability of the wind resources. In addition, under the support of the national fiscal policy and tax policy, the value of the new energy wind power enterprises will often increase in varying degrees. At the same time, the new energy wind power enterprises are used as high and new technology. There is also a certain risk of technological R & D in applied enterprises.
Therefore, this paper takes the new energy wind power enterprises as the research object, especially the wind power enterprises which have been built and grid connected power generation operation. Through the analysis of the characteristics of the enterprises, the current situation of industry development, the factors of value influence and so on, this paper makes a detailed analysis of the influencing factors of the income composition of the wind power enterprises, so as to determine the new energy wind power enterprises. The value of the enterprise is applied in the evaluation of the value of the new energy wind power enterprise, in order to provide a certain reference for the enterprise value evaluation of the grid connected wind power enterprises.

【学位授予单位】：首都经济贸易大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F426.61;F275

【参考文献】