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对企业内在价值进行合理的评估是投融资决策过程中最重要的环节之一。选择合适的评估方法、评估对象,以及对评估变量的合理预测是正确评估一个企业内在价值的重要决定因素。本文首先介绍了企业价值的不同内涵,对比分析了不同评估对象的适用范围,然后详细介绍了现金流折现分析评估模型的构建,最后以某动漫玩具企业为例对企业价值进行评估。
The reasonable evaluation of the intrinsic value of the enterprise is one of the most important links in the investment and financing decision-making process. Choosing the right assessment method, assessing the target, and making reasonable predictions of the assessment variables are important determinants of the proper valuation of an organization’s intrinsic value. This paper first introduces the different connotation of enterprise value, compares and analyzes the scope of application of different appraisal objects, and then introduces the construction of discounted cash flow analysis and evaluation model in detail. Finally, an animation toy company is taken as an example to evaluate the enterprise value.