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本文首先简要介绍了NAV估值法被广泛使用的历史背景和缘由,接着对NAV估值法的原理和房地产实际估值中的许多问题进行剖析。然后对决定公司长期盈利、进而决定公司长期估值水平的根本原因进行挖掘,提出建议:研究者最好对土地储备和“软实力”进行综合考量才有利于准确估值,最后针对上述分析进一步讨论NAV真正适用的范围,并阐述研究者认真务实的态度对于多方面利益相关者有重要的现实意义,期待本文起到抛砖引玉的作用。
This article first briefly introduces the historical background and reasons why NAV valuation is widely used, and then analyzes the principle of NAV valuation method and many problems in the real valuation of real estate. Then, we excavate the root causes that determine the long-term profitability of the company and then determine the long-term valuation of the company. We suggest that researchers should consider the comprehensive evaluation of land reserves and soft power in order to assess the value accurately. Finally, Analysis further discuss the real scope of application of NAV, and elaborate the serious and pragmatic attitude of the researcher has important practical significance for many stakeholders. We hope that this article will be helpful to us.