随着国有企业自身的产权结构调整,特别是企业竞争的加剧,资本运作企业并购活动风起云涌,并购重组的核心是价值发现与价值再造,离不开企业价值评估,如何正确确定企业价值和合理使用评估结论进行合理决策,这对于国有企业资产管理者提出了更高的要求,因此如何提高企业价值评估管理水平就具有非常重要的现实意义。 With the adjustment of the ownership structure of state-owned enterprises, especially the intensified competition among enterprises, M & A activities of capital operation enterprises are surging. The core of M & A is value discovery and value reengineering. It is inseparable from the evaluation of enterprise value and how to correctly determine the value of enterprises and the rational use Therefore, it is of great practical significance to improve the management level of enterprise value assessment. This makes higher requirements for asset managers of state-owned enterprises.