论企业价值评估.docVIP

PAGE PAGE 4 论企业价值评估 摘 要 企业价值理论广泛应用于企业经营管理、企业产权交易、风险投资、资本市场融资等社会经济领域的方方面面。随着我国市场经济的进一步发展，企业价值评估越来越受到各相关人士的关注。而评估方法是企业价值评估的核心问题,直接影响到价值评估的结果。就评估方法的本质而言,主要可以划分为成本法，收益法和市场法。就评估方法本身而言, 并无哪种方法有绝对的优势；就具体的评估项目而言,由于评估目的、评估对象、资料收集情况等相关条件不同,要针对不同的企业恰当地选择一种或多种评估方法。要选择适合于目标企业价值评估的方法，首先应从不同的角度对评估方法进行比较分析，以明确各种方法之间的差异性。本文主要是从企业价值评估方法的含义以及特点来说明不同的评估方法之间存在的差别。从企业价值评估方法的原理、应用的前提条件、适用性和局限性，以及企业价值评估方法选择的原则来说明如何选用不同的企业价值评估方法。并提出价值评估方法选择的创新，使得企业价值的评估方法更加完善。 关键词: 企业价值评估法 问题 完善 Assessment of the value of enterprises Abstract Theory of Enterprise Value is extensively applied in all aspects of social economy, which includes enterprises operational management, property right exchange, risk investment and financing of capital market. As Chinas market economy develops further, more and more enterprises to assess the value of the relevant peoples attention . And the assessment methods to assess the value of enterprises is the core issue of a direct impact on the value of the assessment results .In terms of estimation methods, they are mainly divided into cost approach, income approach and market approach. On the assessment method itself, which means there are no absolute advantage on the specific assessment of the project, since the purpose of the evaluation, assessment targets, such as data collection in different conditions related to the different companies to choose one or more appropriate Kind of assessment methods. To select suitable for objective assessment of the value of the enterprise means, first of all from a different perspective on the assessment methods for comparative analysis to clarify the differences between various methods of .This essay aims to explain the differences among them on the basis of their concepts and features. In addition, it also directs that how we should choose different estimation methods from their principles, prerequisites, applicability and limitations, and the principles to choose method. Whats more, this essay proposes the innovation of ways t