蓝媒有限公司股权价值评估研究

发布时间：2018-01-29 10:25

本文关键词： 股权价值评估市场法可信性　出处：《湖南大学》2014年硕士论文　论文类型：学位论文

【摘要】：近年来，我国证券市场不断发展，现代企业管理的相关决策都需以股权价值作为依据，股权价值评估变得越来越重要。但是，在对股权进行评估时，许多企业以数据敏感等为由，拒绝为股东提供股权价值评估所需资料，致使评估方法选取变得困难、评估结果可信性降低，不利于评估结果的使用者进行参考。而这一类型的股权价值评估，在评估业内备受关注，由此凸显了其重要性。本文在系统地研究国内外文献的基础上，总结了股权价值评估的基本理论，阐述了股权价值评估的原则和方法，并以此为指导，运用案例分析法，理论联系实践，在较为系统地分析本文案例中蓝媒有限公司股权价值评估的特点以及其对评估结果的影响后，对蓝媒有限公司股权价值评估过程中遇到的资料不全、评估案例采用的市场法不甚科学、评估方法单一问题进行了专题研究，在分析其原因的基础上提出了具有针对性、建设性的对策建议：践行法律政策并增加评估资料获取途径；优化案例中的市场法；引入回归分析法重新评估以验证案例市场法下的评估结果。文章旨在为解决案例评估中中小股东分享公司信息、优化市场法、提高评估结果可信性问题上提供具体、可操作性的改进对策，以期完善案例中蓝媒有限公司的股权价值评估，并为同类企业的股权价值评估提供借鉴。
[Abstract]:In recent years, the stock market of our country has been developing continuously, the modern enterprise management related decision all needs to take the equity value as the basis, the stock right value appraisal becomes more and more important. However, when carries on the appraisal to the stock right. Many enterprises refuse to provide shareholders with the information needed for equity value assessment on the grounds of data sensitivity, which makes it difficult to select evaluation methods and reduce the credibility of the evaluation results. This type of equity valuation, which has attracted much attention in the evaluation industry, highlights its importance. Based on the systematic study of domestic and foreign literature, this paper summarizes the basic theory of equity valuation, expounds the principles and methods of equity valuation, and uses the case analysis method to guide it. Combining theory with practice, this paper systematically analyzes the characteristics of equity valuation of blue medium limited company and its impact on the evaluation results. On the blue medium limited company equity value evaluation process encountered in the information is not complete, the evaluation case of the market method is not very scientific, the evaluation method of a single problem of the thematic study. Based on the analysis of the reasons, this paper puts forward some countermeasures and suggestions: practicing the legal policy and increasing the access to the evaluation materials; Optimizing the market method in the case; The purpose of this paper is to share company information and optimize market method for minority shareholders in case assessment. In order to perfect the equity value evaluation of blue medium limited company in the case, and to provide reference for the equity value evaluation of the similar enterprises, the paper provides concrete and operable countermeasures to improve the credibility of the evaluation results.
【学位授予单位】：湖南大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F832.51

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