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随着市场经济的不断发展,企业价值评估起着越来越重要的作用,已成为资本运营中不可或缺的服务工具。传统的价值评估方法都忽略了企业拥有期权价值,因而造成了企业价值的低估。研究期权定价模型有助于丰富企业价值评估体系,提高企业价值评估的准确性。本文运用案例进行实证分析,并指出实物期权定价法存在的问题,最后给出几点对策。
With the continuous development of market economy, enterprise value assessment plays an increasingly important role and has become an indispensable service tool in capital operation. The traditional methods of value assessment neglect the value of the ownership of the option and thus cause the underestimation of the value of the enterprise. Studying the option pricing model helps to enrich the enterprise value assessment system and improve the accuracy of the enterprise value assessment. This article uses the case to carry on the empirical analysis, and points out the problems existing in the real option pricing method, and finally gives some countermeasures.