{"id":3638,"date":"2019-03-05T11:23:10","date_gmt":"2019-03-05T11:23:10","guid":{"rendered":"https:\/\/hk.valtech-valuation.com\/%e9%87%91%e8%9e%8d%e5%b7%a5%e5%85%b7%e4%bc%b0%e5%80%bc\/"},"modified":"2019-03-05T11:23:10","modified_gmt":"2019-03-05T11:23:10","slug":"%e9%87%91%e8%9e%8d%e5%b7%a5%e5%85%b7%e4%bc%b0%e5%80%bc","status":"publish","type":"page","link":"https:\/\/hk.valtech-valuation.com\/cn\/%e9%87%91%e8%9e%8d%e5%b7%a5%e5%85%b7%e4%bc%b0%e5%80%bc\/","title":{"rendered":"\u91d1\u878d\u5de5\u5177\u4f30\u503c"},"content":{"rendered":"

\u91d1\u878d\u5de5\u5177\u53ef\u4ee5\u662f\u771f\u5b9e\u6216\u865a\u62df\u6587\u4ef6\uff0c\u4ee3\u8868\u6d89\u53ca\u4efb\u4f55\u8d27\u5e01\u4ef7\u503c\u7684\u6cd5\u5f8b\u534f\u8bae\u3002<\/span><\/span>\u57fa\u4e8e\u80a1\u6743\u7684\u91d1\u878d\u5de5\u5177\u4ee3\u8868\u8d44\u4ea7\u7684\u6240\u6709\u6743\u3002<\/span><\/span>\u4ee5\u503a\u52a1\u4e3a\u57fa\u7840\u7684\u91d1\u878d\u5de5\u5177\u662f\u6307\u6295\u8d44\u8005\u5411\u8d44\u4ea7\u6240\u6709\u8005\u63d0\u4f9b\u7684\u8d37\u6b3e\u3002<\/span><\/span>\u6211\u4eec\u7684\u670d\u52a1\u6db5\u76d6\u4ee5\u4e0b\u5de5\u5177\uff1a<\/span><\/span><\/span><\/p>\n<\/div>

<\/i><\/span><\/div>

\u4fe1\u7528\u5206\u6790\u5efa\u6a21<\/h2><\/div><\/div><\/div>
<\/i><\/span><\/div>

\u53ef\u9760\u548c\u5feb\u901f\u7684\u671f\u6743\u4f30\u503c\uff08\u770b\u6da8\u671f\u6743\u548c\u770b\u8dcc\u671f\u6743\uff09<\/h2><\/div><\/div><\/div>
<\/i><\/span><\/div>

\u8fdc\u671f\u548c\u671f\u8d27\u5408\u7ea6<\/h2><\/div><\/div><\/div>
<\/i><\/span><\/div>

\u5b9e\u7269\u671f\u6743<\/h2><\/div><\/div><\/div>
<\/i><\/span><\/div>

\u9996\u6b21\u516c\u5f00\u53d1\u552e\u524d\u8d2d\u80a1\u6743<\/h2><\/div><\/div><\/div>
<\/i><\/span><\/div>

\u6216\u7136\u5bf9\u4ef7<\/h2><\/div><\/div><\/div>
<\/i><\/span><\/div>

\u4e92\u6362<\/h2><\/div><\/div><\/div>
<\/i><\/span><\/div>

\u8ba4\u80a1\u6743\u8bc1<\/h2><\/div><\/div><\/div>
<\/i><\/span><\/div>

\u8d22\u52a1\u62c5\u4fdd<\/h2><\/div><\/div><\/div>
<\/i><\/span><\/div>

\u53ef\u8f6c\u6362\u503a\u5238<\/h2><\/div><\/div><\/div>
<\/i><\/span><\/div>

\u53ef\u8f6c\u6362\u4f18\u5148\u80a1<\/h2><\/div><\/div><\/div>
<\/i><\/span><\/div>

\u9650\u5236\u6027\u80a1\u7968<\/h2><\/div><\/div><\/div>
<\/div><\/div><\/div><\/div><\/div><\/div>
<\/i>

IFRS 13<\/span><\/span><\/h2><\/div>

\u516c\u5141\u4ef7\u503c\u8ba1\u91cf<\/span><\/h3><\/div><\/div><\/div>
<\/i>

IFRS 9<\/span><\/span><\/h2><\/div>

\u91d1\u878d\u5de5\u5177<\/span><\/h3><\/div><\/div><\/div>
<\/i>

IFRS 2<\/span><\/span><\/h2><\/div>

\u57fa\u4e8e\u80a1\u4efd\u7684\u4ed8\u6b3e<\/span><\/h3><\/div><\/div><\/div>
<\/div><\/div><\/div>
<\/div><\/div>
<\/i>

IAS 32<\/span><\/span><\/h2><\/div>

\u91d1\u878d\u5de5\u5177\uff1a\u6f14\u793a<\/h3><\/div>
<\/div><\/div><\/div>
<\/i>

IAS 39<\/span><\/span><\/h2><\/div>

\u91d1\u878d\u5de5\u5177\uff1a\u8bc6\u522b\u548c\u8ba1\u91cf<\/span><\/h3><\/div><\/div><\/div>
<\/div><\/div><\/div><\/div>

\u6a21\u578b<\/span><\/h2><\/div><\/div><\/div>

Black-Scholes\u6a21\u578b\uff08\u4e5f\u79f0\u4e3aBlack-Scholes-Merton\uff09<\/span><\/p>\n

\u6b27\u5f0f\u671f\u6743\u4f7f\u7528\u5f53\u524d\u80a1\u7968\u4ef7\u683c\uff0c\u9884\u671f\u80a1\u606f\uff0c\u671f\u6743\u6267\u884c\u4ef7\u683c\uff0c\u9884\u671f\u5229\u7387\uff0c\u5230\u671f\u65f6\u95f4\u548c\u9884\u671f\u6ce2\u52a8\u7387\u3002<\/span><\/p>\n<\/div><\/div><\/div>

\u4e8c\u9879\u5f0f\u671f\u6743\u5b9a\u4ef7\u6a21\u578b<\/span><\/p>\n

\u4f7f\u7528\u57fa\u4e8e\u6676\u683c\u7684\u6a21\u578b\uff0c\u8be5\u6a21\u578b\u8003\u8651\u4e86\u671f\u6743\u5bff\u547d\u671f\u95f4\u5404\u79cd\u53c2\u6570\u7684\u9884\u671f\u53d8\u5316\uff0c\u4ece\u800c\u4ea7\u751f\u6bd4\u4ec5\u8003\u8651\u4e00\u4e2a\u65f6\u95f4\u70b9\u7684\u6a21\u578b\u521b\u5efa\u7684\u66f4\u51c6\u786e\u7684\u671f\u6743\u4ef7\u683c\u4f30\u8ba1\u3002<\/span><\/p>\n<\/div><\/div><\/div>

\u8499\u7279\u5361\u6d1b\u65af\u6a21\u62df<\/span><\/p>\n

\u4e00\u7c7b\u5e7f\u6cdb\u7684\u8ba1\u7b97\u7b97\u6cd5\uff0c\u4f9d\u8d56\u4e8e\u91cd\u590d\u968f\u673a\u62bd\u6837\u6765\u83b7\u5f97\u6570\u503c\u7ed3\u679c\u3002\u7279\u522b\u9002\u7528\u4e8e\u8def\u5f84\u4f9d\u8d56\u65b9\u6848\u3002<\/span><\/p>\n<\/div><\/div><\/div>

\u4fe1\u7528\u5206\u6790\u6a21\u578b<\/span><\/p>\n

\u56db\u9879\u63aa\u65bd\u5373\u8fdd\u7ea6\u6982\u7387\uff0c\u8fdd\u7ea6\u635f\u5931\uff0c\u56de\u6536\u7387\u548c\u9884\u671f\u635f\u5931\u3002<\/span><\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div>

\u53ef\u8f6c\u6362\u503a\u5238\u4f30\u503c<\/span><\/h2><\/div>

\u53ef\u8f6c\u6362\u503a\u5238\u662f\u4e00\u79cd\u503a\u52a1\u8bc1\u5238\uff0c\u53ef\u4ee5\u5728\u503a\u5238\u6709\u6548\u671f\u5185\u7684\u67d0\u4e9b\u65f6\u95f4\u8f6c\u6362\u4e3a\u9884\u5b9a\u91d1\u989d\u7684\u76f8\u5173\u516c\u53f8\u80a1\u6743\uff0c\u901a\u5e38\u7531\u503a\u5238\u6301\u6709\u4eba\u81ea\u884c\u51b3\u5b9a\u3002\u53ef\u8f6c\u6362\u503a\u5238\u662f\u516c\u53f8\u7684\u7075\u6d3b\u878d\u8d44\u9009\u62e9\uff0c\u5bf9\u4e8e\u5177\u6709\u9ad8\u98ce\u9669\/\u56de\u62a5\u6982\u51b5\u7684\u516c\u53f8\u5c24\u5176\u6709\u7528\u3002<\/span><\/p>\n<\/div><\/div><\/div>

\u80a1\u7968\u80a1\u606f\u6536\u76ca\u7387 =<\/span><\/p>\n<\/div><\/div><\/div>

\u80a1\u606f<\/span><\/p>\n<\/div>

<\/div><\/div>

\u80a1\u7968\u4ef7\u683c<\/span><\/p>\n<\/div><\/div><\/div><\/div>

\u8f6c\u6362\u7387 =<\/span><\/p>\n<\/div><\/div><\/div>

\u53ef\u5151\u6362\u7684\u5e02\u573a\u4ef7\u683c<\/span><\/p>\n<\/div>

<\/div><\/div>

\u8f6c\u6362\u4ef7\u683c<\/span><\/p>\n<\/div><\/div><\/div><\/div>

\u8f6c\u6362\u4ef7\u503c =<\/span><\/p>\n<\/div><\/div><\/div>

\u80a1\u7968\u4ef7\u683c<\/span><\/p>\n<\/div>

<\/div><\/div>

\u8f6c\u6362\u7387<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div><\/div>

\u5176\u4ed6\u53d8\u91cf<\/span><\/p>\n

\u80a1\u7968\u4ef7\u683c<\/span><\/p>\n

\u80a1\u606f<\/span><\/p>\n

\u53ef\u5151\u6362\u7684\u5e02\u573a\u4ef7\u683c<\/span><\/p>\n

\u5230\u671f\u65e5\uff08\u5e74\uff09<\/span><\/p>\n

\u8f6c\u6362\u4ef7\u683c<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div>

\u53ef\u8f6c\u6362\u4f18\u5148\u80a1<\/span><\/h2><\/div>

\u7f3a\u4e4f\u4efb\u4f55\u666e\u901a\u80a1\u6743\u6fc0\u52b1\u7684\u4f18\u5148\u80a1\uff08\u5982\u53ef\u5151\u6362\u6027\u6216\u5176\u4ed6\u7279\u6b8a\u7279\u5f81\uff09\u7684\u4ef7\u503c\u7b49\u4e8e\u5176\u672a\u6765\u6536\u5165\u6d41\u7684\u73b0\u503c\uff0c\u4ee5\u5176\u6240\u8981\u6c42\u7684\u6536\u76ca\u7387\u6298\u73b0\u3002\u6211\u4eec\u8fd8\u7279\u522b\u6ce8\u610f\u8fd9\u4e9b\u6761\u6b3e\uff1a<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div>

  • <\/i><\/span>
    \n

    \u80a1\u606f\u7387<\/span><\/p>\n<\/div><\/li>

  • <\/i><\/span>
    \n

    \u6e05\u7b97\u4f18\u5148\u6743<\/span><\/p>\n<\/div><\/li>

  • <\/i><\/span>
    \n

    \u770b\u8dcc\u671f\u6743<\/span><\/p>\n<\/div><\/li><\/ul><\/div><\/div>

    • <\/i><\/span>
      \n

      \u7d2f\u79ef\u4e0e\u975e\u7d2f\u79ef\u80a1\u606f<\/span><\/p>\n<\/div><\/li>

    • <\/i><\/span>
      \n

      \u53ef\u8d4e\u56de\u4e0e\u4e0d\u53ef\u8d4e\u56de<\/span><\/p>\n<\/div><\/li><\/ul><\/div><\/div><\/div><\/div>

      \u5458\u5de5\u80a1\u7968\u671f\u6743\uff08\u201cESO\u201d\uff09<\/span><\/h2><\/div>

      ESO\u901a\u5e38\u4f7f\u7528\u57fa\u4e8e\u683c\u7684\u6a21\u578b\u8fdb\u884c\u5b9a\u4ef7\uff0c\u8be5\u6a21\u578b\u8003\u8651\u4e86\u671f\u6743\u5bff\u547d\u671f\u95f4\u5404\u79cd\u53c2\u6570\u7684\u9884\u671f\u53d8\u5316\uff0c\u4ece\u800c\u4ea7\u751f\u6bd4\u4ec5\u8003\u8651\u4e00\u4e2a\u65f6\u95f4\u70b9\u7684\u6a21\u578b\u521b\u5efa\u7684\u66f4\u51c6\u786e\u7684\u671f\u6743\u4ef7\u683c\u4f30\u8ba1\u3002\u5bf9\u4e8e\u8ba1\u5212IPO\u53d1\u884c\u80a1\u7968\u671f\u6743\u4ee5\u6fc0\u52b1\u5176\u8d21\u732e\u8005\u7684\u516c\u53f8\u6765\u8bf4\uff0c\u8fd9\u4e5f\u5f88\u5e38\u89c1\u3002\u6211\u4eec\u8fd8\u7279\u522b\u6ce8\u610f\u4e3b\u8981\u53d8\u91cf\uff1a<\/span><\/p>\n<\/div><\/div><\/div><\/div><\/div>

      • <\/i><\/span>
        \n

        \u6267\u884c\u4ef7\u683c\uff08K\uff09<\/span><\/p>\n<\/div><\/li>

      • <\/i><\/span>
        \n

        \u73b0\u8d27\u4ef7\u683c\uff08S\uff09<\/span><\/p>\n<\/div><\/li>

      • <\/i><\/span>
        \n

        \u4e00\u5e74\u4e2d\u7684\u65f6\u95f4\uff08\u5929\/ 365\uff09\uff08T\uff09<\/span><\/p>\n<\/div><\/li>

      • <\/i><\/span>
        \n

        \u6bcf\u80a1\u80a1\u606f\uff08D\uff09<\/span><\/p>\n<\/div><\/li>

      • <\/i><\/span>
        \n

        \u6ce2\u52a8\u7387\uff05<\/span><\/p>\n<\/div><\/li><\/ul><\/div><\/div>

        • <\/i><\/span>
          \n

          \u65e0\u98ce\u9669\u5229\u7387\uff08\uff05\uff09<\/span><\/p>\n<\/div><\/li>

        • <\/i><\/span>
          \n

          \u5206\u7ea2\u4ed8\u6b3e\u7684\u65f6\u95f4<\/span><\/p>\n<\/div><\/li>

        • <\/i><\/span>
          \n

          \u6b65\u6570<\/span><\/p>\n<\/div><\/li>

        • <\/i><\/span>
          \n

          \u6b21\u4f18\u6761\u4ef6\u6216\u8fd0\u52a8\u884c\u4e3a<\/span><\/p>\n<\/div><\/li><\/ul><\/div><\/div><\/div><\/div><\/p>\n","protected":false},"excerpt":{"rendered":"","protected":false},"author":1,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","meta":{"footnotes":""},"categories":[],"tags":[],"class_list":["post-3638","page","type-page","status-publish","hentry"],"_links":{"self":[{"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/pages\/3638","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/types\/page"}],"author":[{"embeddable":true,"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/comments?post=3638"}],"version-history":[{"count":0,"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/pages\/3638\/revisions"}],"wp:attachment":[{"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/media?parent=3638"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/categories?post=3638"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/hk.valtech-valuation.com\/cn\/wp-json\/wp\/v2\/tags?post=3638"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}