上市公司价值评估方法研究——以MC公司为例.pdfVIP

上市公司价值评估方法研究 ——以 MC 公司为例 摘 要 企业的股权转让或投资活动都离不开企业的价值评估。目前，我国企业资产 评估活动尽管相当活跃，但仍然存在价值评估方法不完善、评估参数的选择不合 理等现象以及资产评估程序不合理等问题。在现有的大环境下如何客观合理正确 的评估企业价值，将国内外的企业价值评估理论更好的结合运用起来，以适应社 会主义市场经济发展的要求，是我国企业发展的迫切任务。尽管企业价值评估理 论与方法在国际上已经有较为多的阐述，但是在我国市场经济的环境下，在实际 中运用国际理论时发现所选择的企业价值评估方法不同会对上市公司价值评估 产生重大的影响。为此，本文在借鉴国内外学者在上市公司价值评估方法相关研 究成果综述基础上，首先概述上市公司价值评估方法对上市公司价值的不同影 响；其次，分析当前上市公司价值评估方法存在的主要问题及原因；最后，探讨 上市公司价值评估方法的选择原则和对策和措施。 关键词：上市公司价值评估；会计 I Research on the Valuation Method of Listed Companies- Taking China Pharmaceutical Group United Engineering Co., Ltd. as an Example Abstract In an enterprise, equity transfer or investment activities cannot be separated from the value evaluation of the enterprise. At present, although Chinas enterprise asset evaluation activities are quite active, there are still problems such as imperfect value evaluation methods, unreasonable selection of evaluation parameters and unreasonable asset evaluation procedures. How to objectively, reasonably and correctly evaluate the enterprise value under the existing general environment and how to better combine the domestic and foreign enterprise value evaluation theories to adapt to the requirements of the development of the socialist market economy are the urgent tasks for the development of our enterprises. It is found that different methods of enterprise value assessment will have a significant impact on the value assessment of listed companies. For this reason, this paper first summarizes the different impacts of listed company value assessment methods on listed company value on the basis of summarizing relevant research results of domest