企业价值评估问题的研究.docVIP

毕业论文（设计） 企业价值评估问题研究 姓 名： 系 别：现代经济管理系 专 业： 指导教师: 时 间:2011年5月20日 摘 要 随着近年来国企改革的深化，市场经济不断完善，按照现代企业制度的要求，企业将继续实行规范的公司制改革，完善法人治理结构。目前国有企业整体资产转让的实践活动中，存在着评估理论滞后于评估实践的情况。实际中的我国企业整体资产评估多采用成本法，而后用收益法来验证。根据国外的评估理论，成本法一般不适用于企业价值的评估，而我国目前大部分评估机构却按此方法确定产权变动中的企业的整体价值，这样会影响国有企业的改革和国有资产的最优配置，使评估价值不能真实反映企业的公允市场价值。在我国目前的市场条件下，即资本市场不发达，相关经济技术条件不健全情况下，实现客观、公正地评估产权变动中的企业价值，和理论的接轨，已日渐重要。 关键词：价值评估 收益法 成本法 Abstract Along with the recent years state enterprise reforms deepening, the market economy consummated unceasingly, according to modern enterprise systems request, the enterprise will continue to implement the standard the corporate system reform, perfect legal person management structure. At present in State-owned business overall property transfers practice, has the appraisal theory lag in the appraisal practice situation. The actual enterprise overall property appraisal uses the cost law much, then uses the income law to confirm. According to the overseas appraisal theory, the cost law is not suitable generally for the enterprise value appraisal, but our country present majority of appraisal organization actually presses in this method determination property right change enterprises overall value, like this will affect State-owned businesss reform and the state asset most superior disposition, will enable the appraisal value to reflect enterprises fair and just market value really. Under our country present market condition, namely the capital market is not developed, in the related economical engineering factor not perfect situation, realizes objectively, appraises in the property right change fairly the enterprise value, with the theory trail connection, has been important day after day. Key Words: business valuation, income approach, cost approach 目录 1引言………………………………………………………………………1 2企业价值评估的基本理论…………………………………………………1 2.1企业价值的概念及特点………………………………………………1 2.1.1企业价值的含义……………………………………………………1 2.1.2企业价值的类型……………………………………………………2 2.2企业价值评估的特点…………………………………………………3 2.