摘要
如何选择具有投资价值的企业是一个重要问题,对企业价值的评估主要是依靠财务方法,而没有将企业作为一个总体来考虑。笔者拟从对具有投资价值企业的定义开始,探讨企业投资价值标准的界定。主要从利润来源方面对企业进行全面考虑,提出四个利润来源。在此基础上对具有投资价值企业的标准来进行论述,并提出现在一些方法的主要缺点。
It is an important problem to investors how to choose an enterprise worth investing.The evaluation of the value of the enterprise mainly depends on the financial method,not considering enterprise as one overall body.I want to talk about the definition of the enterprise the standards by which to determine the value of an enterprise.I put forward four profit sources considering main profit source of enterprises.I discuss the standard of enterprises for investment based on profit,and put forward the main shortcomings in some methods.
出处
《辽宁工程技术大学学报（社会科学版）》
2003年第6期31-33,共3页
Journal of Liaoning Technical University(Social Science Edition)
