价值工程
價值工程
개치공정
VALUE ENGINEERING
2015年
24期
41-43,44
,共4页
公允价值%现行市价法%现行成本法%现值法
公允價值%現行市價法%現行成本法%現值法
공윤개치%현행시개법%현행성본법%현치법
fair value%current market value method%current cost method%present value method
本文从公允价值概念及其重要性出发，论述了现行市价法、现行成本法、现值法等获取公允价值的方法，并从投资者的角度讲述如何获取公允价值，举例说明股权短线投资预期变现时股票价值的确定不宜采用现值法和数学模型法，主要是重置成本法、调整确定法和市盈率法；长线投资，预期变现时股票价值的确定宜采用现值法和数学模型法。
本文從公允價值概唸及其重要性齣髮，論述瞭現行市價法、現行成本法、現值法等穫取公允價值的方法，併從投資者的角度講述如何穫取公允價值，舉例說明股權短線投資預期變現時股票價值的確定不宜採用現值法和數學模型法，主要是重置成本法、調整確定法和市盈率法；長線投資，預期變現時股票價值的確定宜採用現值法和數學模型法。
본문종공윤개치개념급기중요성출발，논술료현행시개법、현행성본법、현치법등획취공윤개치적방법，병종투자자적각도강술여하획취공윤개치，거례설명고권단선투자예기변현시고표개치적학정불의채용현치법화수학모형법，주요시중치성본법、조정학정법화시영솔법；장선투자，예기변현시고표개치적학정의채용현치법화수학모형법。
From the concept and the importance of fair value, this paper discusses the current market price method, current cost method, value of the law of fair value acquisition method, and represents how to obtain the fair value from view of the investors. Determining the stock value by using present value method and mathematical model method is unfavorable is illustrated by the examples, it should use replacement cost method, adjustment method is determined and P/E ratio method. The determination of stock value of long-term investment and expected realization of the value should use present value method and mathematical model.
