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yin ru she hui ze ren zhi biao de qi ye jia zhi ping gu tan wei
Author(s): 
Pages: 67-74
Year: Issue:  19
Journal: Finance and Accounting Monthly

Keyword:  企业社会责任经济价值社会价值自由现金流折现法;
Abstract: 将企业社会责任指标引入到企业价值评估模型中,并利用模型层次分析法和现金流量折现模型对企业社会价值量化评估,可以计算得出企业综合价值。企业履行社会责任能够通过影响企业自由现金流量、加权平均资本成本和详细预测期后税后净利润的长期增长率,进而影响企业综合价值。
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