托宾q理论(英语:Tobin's q theory)为美国经济学家詹姆士·托宾于1969年提出的投资理论,而托宾q比率(英语:Tobin's q)是以企业的股票市场价值和企业的帐面净值之间的比较。

公式

Tobin's q =

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