论文部分内容阅读
随着全球经济一体化的深入发展,企业价值评估已成为国际评估行业发展的重要领域之一。为了规范我国企业价值评估行为,中评协早在2004年就发布了《企业价值评估指导意见(试行)》。七年多来,在规范企业价值评估执业行为、提高企业价值评估执业水平、巩固拓展企业价值评估市场和服务我国证券市场发展和经济结构调整等方面发挥了重要作用,绝大部分内容经实践检验是行之有效的。七年来,我国评估准则体系基本建立,国内外企业价值评估理论和实践有了新的发展,国内证券市场和产权市场逐步完善,评估实践对企业价值评估提出了新的要求。2011年,中评协在总结指导意见实施经验基础上,结合国内外评估理论和实践的发展,对指导意见进行修订,发布了《资产评估准则——企业价值》。为了帮助行业内外理解准则,促进准则实施,本刊约请负责该评估准则制定的专家对准则制定背景、重要意义和主要内容及特点等进行了介绍,供大家参考。
With the further development of global economic integration, enterprise value assessment has become one of the most important areas for the development of the international assessment industry. In order to standardize the enterprise value assessment in China, CNCA released the Guidance on Enterprise Value Evaluation (Trial) as early as 2004. Over the past seven years, it has played an important role in standardizing the practice of enterprise valuation, improving the practice of enterprise valuation, consolidating and expanding the enterprise valuation market, and serving the development of China’s securities market and economic restructuring. Most of the contents have been tested by practice Is effective. In the past seven years, the system of evaluation criteria in our country has basically been established. There has been a new development in the theory and practice of enterprise value assessment at home and abroad. The domestic stock market and property rights market have been gradually improved. The assessment practice has put forward new requirements on the evaluation of the enterprise value. In 2011, on the basis of summing up the implementation experience of the Guiding Opinions, the China Appraisal Society revises the Guiding Opinions in light of the development of assessment theory and practice at home and abroad and promulgates the “Asset Valuation Criteria - Enterprise Value”. In order to help the industry understand the guidelines both inside and outside and promote the implementation of the guidelines, we invite the experts in charge of the evaluation criteria to introduce the background, significance and content of the guidelines and their characteristics, etc. for reference.