摘要
随着“双碳”目标的持续推进,作为碳排放重要源头的电力行业其新能源转型不断加快,新能源发电企业越来越受到资本市场的青睐。通过文献综述,首先梳理学者对新能源发电企业概念和特征的研究,其次回顾以往学者对企业价值评估方法和新能源发电企业价值评估的探讨;最后基于现有研究提出对科学准确评估新能源发电企业价值的展望。
With the continuous promotion of peaking carbon dioxide emissions and carbon neutrality goals,the power industry,as an important source of carbon emissions,is accelerating its new energy transformation,and new energy power generation enterprises are increasingly favored by the capital market.Through literature review,firstly,this paper summarizes scholars'research on the concept and characteristics of new energy power generation enterprises,and then reviews previous scholars'discussions on evaluation methods and evaluation of new energy power generation enterprise value;Finally,based on existing research,a prospect for scientifically and accurately evaluating the value of new energy power generation enterprises is proposed.
作者
董旭聪
梁斐雯
Dong Xucong;Liang Feiwen(Guangxi University of Science and Technology,Liuzhou 545006;Guangxi Industrial High Quality Development Center,Liuzhou 545006)
出处
《中国资产评估》
2024年第2期38-45,共8页
Appraisal Journal of China
基金
2021年硕士研究生创新项目“基于用户价值的网络短视频平台价值评估模型研究”(YCSW2021303)。
关键词
新能源发电企业
企业特征
评估方法途径
New energy power generation enterprise
Enterprise characteristics
Evaluation method
