查询词典 valuation theory

American management scholars first put forward the theory of enterprise valuation in the 1960s. In the recent 40 years, it has been greatly developed in advanced countries.

企业价值理论在20世纪60年代初伴随着产权市场的出现由美国管理学者率先提出，40年来在西方发达国家得到很大发展。

This paper makes use of both the qualitative analysis and the quantitative analysis and applies economics, mathematics, management and so on to thoroughly investigate the value theory and valuation methods about the intangible assets.

本文采用定性研究与定量分析相结合的方法，运用了经济学、数学、管理学、资产评估学等多种理论方法和技术手段，对无形资产的价值理论以及评估方法进行了深入和系统的研究。

Without predecessor, comparing to foreign theory and practice, the paper tries to analyze those problems in VFR and give advice to Chinese valuation profession.

在没有他人尝试的情况下，本文试图结合国外理论和实践情况对我国开展以财务报告为目的的评估的相关问题进行分析，提出相关建议。

Chapter 2 based on absorbing the newest study achievement about the pricing of IPOs, study deeply IPO theory, points out IPO valuation means application sope and limitations.

第二章深入研究IPO定价基本理论，研究三种IPO估值方法的侧重点和适用范围。

Refering to the pricing of MBO, this thesis takes for that it's inconsequential to make net assets value per share as sole standard of pricing, and the standard of valuing must be traced back to free cash flow, and Free Cash Flow Valuation must be set up for pricing. And this thesis has brought EVA theory into MBO pricing to quantitating former contribution of management. Moreover, this thesis analyses controlling premium and marketability discount, and considers that we must develop the mechanism of market to improve the level of investors protection.

在对定价问题的探讨中，本文认为以每股净资产作为唯一定价标准不合理，衡量价值的标准应追溯到自由现金流量，应建立自由现金流量模型对管理层收购进行科学定价；本文还引入了EVA的理论量化管理层的历史贡献，以修正自由现金流量模型；同时本文认为定价时还要考虑控制权溢价和流动性折价，并且适当引入竞争，发挥市场机制，提高投资者保护水平。

The valuation of emerging net company is a question of foreland for discussion; the study of theory and methods is imperfect, or extremely speaking, nearly blank.

新兴网络企业的评估是一个前沿性的课题，从理论方法到实践都远未成熟，或者更加极端地说，几乎接近空白。

It has been put forward that there exists single Ball point and double Ball points on the symmetrical connecting-rod curves of equilateral mechanisms.

从鲍尔点的形成原理出发，分析对称连杆曲线上鲍尔点的产生条件，提出等边机构的对称连杆曲线上有单鲍尔点和双鲍尔点。

The factory affiliated to the Group primarily manufactures multiple-purpose pincers, baking kits, knives, scissors, kitchenware, gardening tools and beauty care kits as well as other hardware tools, the annual production value of which reaches US$ 30 million dollars.

集团所属工厂主要生产多用钳、烤具、刀具、剪刀、厨具、花园工具、美容套等五金产品，年生产总值3000万美元，产品价廉物美、选料上乘、质量保证，深受国内外客户的青睐