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利用会计信息对股票价值进行评估的研究是理论界一个长期关注和重视的热点,运用剩余收益模型结合杜邦财务分析体系,对上海浦东发展银行在2005年以及2006年前三个季度的股票价值进行了估计,通过与实际市场价值的比较,发现估计的股票价值与实际市场价值存在差异,但差异不大,并分析了可能产生差异的原因,最终得出该模型对股票的价值具有一定的解释和预测能力.
The use of accounting information to evaluate the value of stock is a long-term theoretical focus of attention and attention, the use of residual income model combined with DuPont financial analysis system, the Shanghai Pudong Development Bank in 2005 and the first three quarters of 2006, the stock value By comparison with the actual market value, it is found that there is a difference between the estimated stock value and the actual market value, but the difference is not significant. The reasons for the possible difference are analyzed, and finally the model has some explanation for the value of the stock And forecasting ability.