摘要
新材料产业是“十四五”时期中国着力培育发展的战略性新兴产业,对推动传统产业转型升级,具有十分重要的战略意义。新材料行业是高新技术产业化应用最广泛的领域之一,具有相对较好的发展前景。基于此,选择时代新材作为案例对象,在B-S模型的基础上,以财务视角进行研究。同时,与其他估值方法相结合,对新材料企业的投资价值分析进行研究,对于新材料企业实现可持续增长具有重大意义。
New material industry is a strategic emerging industry that China focused on cultivating and developing during the 14th Five-Year Plan period.It has played a supporting role in the development of the whole strategic emerging industry and promoted the transformation and upgrading of traditional industries,which is of great strategic significance.The new material industry is one of the most widely used fields of high-tech industrialization,which has a relatively good development prospect.Therefore,this paper chooses Times New Materials as the case object,studies it from the financial perspective on the basis of B-S model,and combines it with other valuation methods to study the investment value analysis of new materials enterprises,which is of great significance to the sustainable growth of new materials enterprises.
作者
曹湘平
乔宇
Cao Xiangping;Qiao Yu(College of Economics and Trade,Hunan University of Technology,Zhuzhou Hunan 412007,China)
出处
《现代工业经济和信息化》
2023年第8期283-288,295,共7页
Modern Industrial Economy and Informationization
作者简介
曹湘平(1963-),男,湖南资兴人,教授,研究方向为会计学;乔宇(1999-),男,河北张家口人,湖南工业大学硕士研究生在读,研究方向为注册会计师。
