@article{oai:bunkyo.repo.nii.ac.jp:00003790,
 author = {小林, 謙二},
 issue = {1},
 journal = {文教大学国際学部紀要, Journal of the Faculty of International Studies Bunkyo University},
 month = {2011-07-01, 2011-09-15},
 note = {The purpose of this research paper is to consider an appropriate “ideal model” with respect to value creation for venture companies. When evaluation a company valuation, such valuation is created based on company operations and the measurement of tangible and intangible assets.
　　Valuations can be understood from the two aspects of the tangible assets and the intangible assets of a company. But from a different point of view, a valuation can also be carried out from many other contexts, including company operations (see my article reported in the journal of the Faculty of International Studies, Bunkyo University).
　　This research paper intends to clarify the increasing demand on the part of stockholders, investors, potential investors, creditors, vendors, tax authorities, employees and consumers ― the so-called “stakeholder”― for comprehensive company valuations and disclosure.
　　This paper will delineate the advantages and disadvantages of a comprehensive company valuation carried on venture companies and to clarify, through case studies and the Nikkei valuation program “NICES” what factors need to be evaluated from the point of view of investors, consumers, employees and society.
　　In conclusion, it will be shown, how comprehensive company valuations are desirable from the view point of all stakeholders as members of modern society.},
 pages = {11--22},
 title = {ベンチャー企業の価値創造のあり方に関する研究},
 volume = {22},
 year = {}
}