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随着我国社会主义市场经济体制改革的巨大发展,社会各利益主体对于企业价值评估的需求与日俱增。但是企业价值评估一直以来都是资产评估界的一大难题。资产评估方法是实现评估目标企业价值的技术手段。即使目前来说,由于评估方法自身缺陷性及企业存在的其他问题等造成了所评估的结果不能真实反映企业的内在价值。因此,怎样根据企业的目的来选择合适的方法就成了一个十分值得探讨的问题。
With the tremendous development of the socialist market economy reform in our country, the needs of various social stakeholders for the assessment of business value have been increasing day by day. However, the valuation of enterprise has always been a major problem in the field of asset valuation. Asset valuation method is to achieve the valuation of the target business value of the technical means. Even now, due to the flaw of the evaluation method and other problems existing in the enterprise, the result of the evaluation can not truly reflect the intrinsic value of the enterprise. Therefore, how to choose the appropriate method according to the purpose of the enterprise becomes a very worthwhile question.