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随着我国高新技术企业的迅猛发展,企业上市、并购中的项目投资评估变得尤为重要,但是目前我国高新技术企业项目投资评估工作发展滞后于社会需求,企业项目投资评估实践中存在不少突出问题。研究评估中存在的问题,探讨将实物期权法引入评估过程,运用布莱克-斯科尔斯期权定价模型对高新技术企业项目投资进行评估,并指出可能存在的不足之处。
With the rapid development of high-tech enterprises in our country, the evaluation of project investment in the listing of listed companies and mergers and acquisitions has become particularly important. However, at present, the evaluation of project investment in high-tech enterprises in our country lags behind the demand of society. There are many prominent problems in the project investment assessment of enterprises problem. Researching the problems existing in the appraisal, discussing how to introduce the real option method into the appraisal process, using the Black-Scholes option pricing model to evaluate the project investment of high-tech enterprises, and pointing out the possible shortcomings.