Study On The Analysis And Application Of Valuation Method Of High-tech

As an important high-tech productivity, and promote the development of human society, is causing great changes in the world. Especially in the world of venture capital incubator of the role of economic, high-tech enterprises have sprung up everywhere, with the momentum of development of some of the traditional enterprise limping a great contrast. At the same time as high-tech enterprises of their own characteristics, so that we can not follow the traditional corporate value assessment method for assessing the value of high-tech enterprises.2008, March,CSRC will listing management approach to public opinions on GEM, which means that the GEM Listing is not the remote. GEM main choice of the early growth, innovative, high scientific and technological content of the enterprises in priority listing on the GEM, it opened up for these high-tech enterprises financing channels, to provide a use of the capital market development and expansion platform. It brought to the high-tech enterprises of the opportunities is self-evident. This is conducive to China's rapid development of high-tech industries. GEM market to be established, a large number of high-tech enterprises, making the determination of the value of high-tech enterprises to become more and more important,Find suitable content and characteristics of high-tech enterprises pricing method is highly theoretical and practical significance, and is accurate reveal the value of key high-tech enterprises, and is also promoting a high-tech enterprises in China's development of the standardized requirements of the times.In this paper the characteristics of high-tech enterprises start with the existing high-tech enterprises of several popular theory on the value of assessment and evaluation, high-tech enterprises from the different stages of development and different sectors to discuss its assessment methods, in accordance with their characteristics of its evaluation methodology for the selection, it also pointed out that the traditional pricing methods to measure high-tech enterprises in the value of its shortcomings, with the development of high-tech enterprises and industries characteristic features stage of the assessment methods of choice, real options methods will be introduced to high Pricing of scientific and technological enterprises, the final use of this model into practice.