資源類上市公司資源性資產的價值計量研究.pdf

1、 資源類上市公司資源性資產的 價值計量研究 THE RESOURCE ASSETS VALUATION RESEARCH OF LISTED RESOURCES COMPANY 學 校 ： 上 海 交 通 大 學 學 院 ： 安 泰 經(jīng) 濟 與 管 理 學 院 專 業(yè) ： 工 商 管 理 （ MBA） 作 者 ： 蔣 敏 導 師 ： 張 天 西 學 號 ： 1061202078 班 級

2、： Z0612022 答 辯 日 期 ： 年 月 日 上海交通大學 MBA 學位論文 資源類上市公司資源性資產價值的計量研究 THE RESOURCE ASSETS VALUATION RESEARCH OF LISTED RESOURCES COMPANY ABSTRACT This thesis started with the example of significant price fluctuating e

3、ven 400% in one year of listed resources companies in China Capital Marketing, analyzed the deviation of price and value of the listed resources companies, and summarized the advantages and disadvantages of current valua

4、tion methods and financial reporting system on resources assets of listed company. The thesis presented the definition and feature of resources assets and listed resources companies, analyzed the application and applica

5、bility of current methods of resources assets valuation including: Marketing Comparison Approach, Costing Approach, and Discounted Cash Flow. Finally, the thesis applied the principle of Discounted Net Income method to

6、research resources assets valuation of CHINA CNOOC(China National Offshore Oil Cooperation), CHINA SINOPEC and CHINA PETRO, compared with the booking value to recalculate the NTA, provided en effective analysis tool for