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自中国加入WTO以来,我国企业的管理目标发生了巨大的改变。伴随着经济的快速增长以及市场的不断改善,以企业为载体的交易业务不断涌现,譬如:企业间的强强联手、企业间的联合经营、企业合并、企业间的业务重组等一系列的业务。各企业愈来愈关注,使用何种科学有效的方式对企业的价值进行评估。长期以来,评估企业价值一直是以传统会计指标为基准,与此同时,传统的会计模式评估标准也暴露了一定的缺陷,存在评估结果有所偏离的现象,无法满足企业对评估结果公平公正的要求。所以,如何科学公正评估企业价值成为企业最关注的问题。
Since China joined the WTO, the management goals of our country’s enterprises have undergone tremendous changes. With the rapid economic growth and continuous improvement of the market, transaction services based on enterprises continue to emerge, for example, a series of businesses such as the joint operation among enterprises, the joint operation among enterprises, the business merger and the business reorganization among enterprises . Businesses are increasingly concerned about what kind of scientifically effective way to value an organization. For a long time, the evaluation of enterprise value has always been based on traditional accounting indicators as a benchmark. At the same time, the traditional accounting model evaluation standards also revealed certain defects, which led to the deviation of the assessment results and the failure of the enterprises to meet the fairness and impartiality of the assessment results Claim. Therefore, how to evaluate the enterprise value scientifically and justly becomes the most concern issue of the enterprise.