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跟着现代市场经济的迅猛成长,企业价值评估的需要也日趋剧增,它适应频繁发生的企业改制,股份有限公司的上市,企业扩张所发生的并购和跨国公司等经济活动的不要而产生和发展。因为企业价值评估对象的专业性和复杂性,企业价值评估成了一项涉及面较广且技术性较强的评估服务。在企业价值评估中所使用的方法也逐渐成为一种需要研究规范的课题,并且影响评估结果的各个因素也引起我们的重视。所以根据企业状态,我国国情和市场条件去选择一个适合的评估方法显得尤为重要。
With the rapid growth of the modern market economy, the need for enterprise value assessment is also on the rise. It meets the needs of frequent corporate restructuring, the listing of joint stock limited companies, mergers and acquisitions and the economic activities of transnational corporations such as the expansion of enterprises . Because of the professionalism and complexity of the object of enterprise value assessment, enterprise value assessment has become a broader and more technical assessment service. The method used in the evaluation of enterprise value has gradually become a subject that needs to be studied norms, and the various factors that affect the result of evaluation also draw our attention. Therefore, according to the status of enterprises, China’s national conditions and market conditions to choose a suitable assessment method is particularly important.