第八章 资产评估（The eighth chapter, asset evaluation）.docVIP

第八章 资产评估（The eighth chapter, asset evaluation） The eighth chapter, enterprise value evaluation Section 1 Characteristics of enterprise value assessment I. Evaluation of business and enterprise value (I) enterprises Enterprise is the product of social productivity development to a certain stage. Enterprises have their own characteristics: 1, profitability. 2, integrity. It is an important characteristic of an enterprise that is different from other assets. 3, to be continued operating. Is an important aspect of ensuring normal profitability. (two) enterprise value There are several main types of enterprise value: 1, book value. The book value of an enterprise is an accounting concept based on historical cost. 2. Market value. (three) enterprise value evaluation; Mainly manifested as: 1, the overall value of the enterprise; 2, the total equity value of shareholders; Part 3 equity value of shareholders. Two, the characteristics of enterprise valuation The value of an enterprise, the evaluation value can be obtained through two different ways: one is the value of individual asset of enterprises evaluated respectively, evaluation on the basis of the summary of individual asset value, thus forming the enterprise value; two is the enterprise as an independent entity, according to enterprises ability to obtain, the use of assets, market conditions and other factors to determine the effect of enterprise value evaluation. The enterprise value evaluation is a holistic evaluation, which is different from the evaluation of the individual assets and the evaluation value of the enterprise: The meaning of the evaluation values determined by the 1 and two assessments is different. The value of the valuation identified by the 2 and two assessments is generally not equal. The purpose of the assessments reflected in the 3 and two assessments is not the same. The second section is the scope and procedure of enterprise value evaluation I. scope of enterprise value assessment (1) the gene