Abstract Abstract： Aiming at meeting the practical needs of enterprise for decision information optimization, this paper, based on the theories of enterprise strategic management and performance evaluation, redefines the concept of intrinsic value, discusses the necessity and feasibility of its evaluation， and designs an evaluation technical scheme accordingly.Then the scheme is applied in the case ofBaosteel Corporation. The research results show that the intrinsic value, restricted by rules of factor market and commodity market, can be regarded as a special kind of discounted cash flow affected by previous, current as well as future economic situations,and a combination of enterprises’ current and future behaviors. It suggests that pilot projects should be implemented to realize intrinsic value’s function in testing book value and balancing market value.
WANG Haisu,YAN Yutong,QIN Zihang. Enterprise Intrinsic Value Evaluation and Case Study Based on Decision Orientation[J]. Chinese Journal of Management, 2021, 18(1): 137-.
