基于BP神经网络的上市医疗器械企业价值评估

Value Assessment of Listed Medical Device Enterprises Based on BP Neural Network

摘要: 针对医疗器械行业的非会计因素影响大、成长性较高等特点，本文提出了基于BP神经网络的A股上市医疗器械公司价值评估，提高企业价值评估的准确度。本文从WIND数据库选取我国A股上市的125家医疗器械公司，并从财务、非财务两个维度权衡企业价值，通过BP神经网络模型对企业进行实证分析，结果证明了BP神经网络模型在医疗器械企业价值评估中的有效性。

Abstract: Given the significant impacts of non-financial factors and high growth potential in the medical device industry, this paper proposes a value evaluation framework for A-share listed medical device companies based on BP neural networks, aiming to enhance the accuracy of enterprise value assessment. A sample of 125 A-share listed medical device companies in China was selected from the WIND database, and the value of these companies was evaluated from both financial and non-financial perspectives. The empirical analysis was conducted using a BP neural network model, and the results substantiated the effectiveness of the BP neural network model in the evaluation of medical device enterprise value.