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一、经济值资产负债表及其构成为了更清楚地说明经济值资产负债表的概念,本文将经济值资产负债表与标准资产负债表进行对比描述。当我们对企业进行估值的时候,需要的是未来可产生的现金流,而标准资产负债表是对企业过去信息的记录,不能反映资产和负债项目的内在价值。而经济值资产负债表却可以反映资产和负债的经济值。经济值是指一项资产的公允价值,是用资产所产生的未来现金流量的现值来计量,也就是内在价值。
First, the economic value of the balance sheet and its composition In order to more clearly explain the concept of the economic value of the balance sheet, the economic value of the balance sheet and the standard balance sheet described in contrast. When we value our business, what we need is cash flows that can be generated in the future, and standard balance sheets are a record of past information about the business and do not reflect the intrinsic value of the assets and liabilities. The economic balance sheet, however, can reflect the economic value of assets and liabilities. Economic value refers to the fair value of an asset, is measured by the present value of the future cash flows generated by the asset, that is, intrinsic value.