EPISODE · Jun 12, 2026 · 16 MIN
注册会计师 综合二 总体战略19 市净率模型与重资产估值
from 26飞凡CPA：综合二｜商业决策、价值评估与合规实
【本期主题】 拆解市净率模型估值的完整资产底色——基础公式（市价/每股净资产）、四大驱动因素（ROE/股利支付率/增长潜力/风险）、ROE与PB的数学绑定（PB=ROE×PE）、修正市净率（先平均后修正vs先修正后平均），深度解析"钢筋水泥造价vs学区名额溢价"的房产估值类比。【核心案例】 为何净资产比净利润更稳定难操纵？折旧年限差异如何摧毁市净率可比性？软件开发公司用PB估值为何像"清点锅碗瓢盆衡量米其林主厨"？甲公司48元股价vs36.4元内在价值的泡沫识别？A公司PB=3/ROE=15%与B公司PB=2/ROE=10%如何分别修正？重资产制造业的定海神针定位？
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注册会计师 综合二 总体战略19 市净率模型与重资产估值
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This episode was published on June 12, 2026.
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