EPISODE · Jun 9, 2026 · 19 MIN
注册会计师 综合二 总体战略16 为何实体现金流最常用
from 26飞凡CPA：综合二｜商业决策、价值评估与合规实
【本期主题】 拆解三大现金流量折现模型种类选择的完整实务逻辑——股利模型（分红决策黑箱）、股权模型（资本结构敏感噩梦）、实体模型（WACC跷跷板支点稳定性），深度解析"商业实战需要稳健抗干扰容错率武器"的模型淘汰机制。【核心案例】 为何连续10年不分红的互联网巨头用股利模型估值为0？全部发放假设如何"釜底抽薪"取代股利预测？股权资本成本对负债率剧烈波动的敏感度灾难？WACC中债务低成本下拉与股权高成本上推的抵消魔法？零负债极端情况下股权与实体模型是否趋同？
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注册会计师 综合二 总体战略16 为何实体现金流最常用
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