企业价值评估基本方法比较分析试论-.docVIP

. PAGE 页 财经学院本科学年论文 企业价值评估基本方法比较分析 内 容 提 要 企业价值评估是现代化市场经济的产物，它适应频繁发生的企业改制、公司上市、企业并购和跨国经营等经济活动的需要而产生并发展。可见，对企业价值评估的方法研究的重要性亦日益显著。企业价值评估的方法一般有成本法、市场法、收益法、期权法。前三者是我国传统的评估方法，而期权法是新型的估价方法。本文将介绍企业价值评估概念的产生发展和企业价值的界定。然后将着重阐述企业价值评估方法的各自优劣。而且分别从原理、前提条件、适用性和局限性几个方面总结几种方法的异同之处，分析各个方法的适用情形，并简单介绍企业价值评估方法的选择原则。 关键词： 企业价值 价值评估方法 比较分析 选择原则 ecutive Summary Business Valuation is the product of a modern market economy, it was adapted to frequent corporate restructuring, the company is listed, and cross-border mergers and acquisitions and other business needs and generate economic activity and development. Can be seen, the method of business valuation importance of research has become increasingly significant. Business valuation methods generally cost approach, market approach, income approach, option method. The first three is a traditional assessment methods, and the option method is a new method of valuation. This article introduces the concept of business valuation and business development resulting value defined. And then will focus on the business valuation method pros and cons of each. And, respectively, from the principle, preconditions, applicability and limitations of several methods sum up several aspects of the similarities and differences, the various methods of analysis applicable to the case, and a brief business valuation method the principle of selection. Keywords: business value assessment method value of the principle of comparative analysis of selection 目 录 TOC \o 1-3 \h \z \u HYPERLINK \l _Toc307651772 一，引言 PAGEREF _Toc307651772 \h 1 HYPERLINK \l _Toc307651773 二，企业价值的界定 PAGEREF _Toc307651773 \h 1 HYPERLINK \l _Toc307651774 （一）账面价值 PAGEREF _Toc307651774 \h 1 HYPERLINK \l _Toc307651775 （二）市场价值 PAGEREF _Toc307651775 \h 1 HYPERLINK \l _Toc307651776 （三）公允价值 PAGEREF _Toc307651776 \h 1 HYPERLINK \l _Toc307651777 （四）清算价值 PAGEREF _Toc307651777 \h 2 HYPERLINK \l _Toc307651778 （五）内在价值 PAGEREF _Toc307651778 \h 2 HYPERLINK \l _Toc307651779 三，企业价值评估的方