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本文对某发电企业股权转让中企业价值评估方法与评估参数的确定,进行了较为深入的研究。本文认为:(1)根据经济行为的性质,各种评估方法均具有一定的适用性和受限性,资产基础法作为传统的企业整体价值的评估方法,在发电企业价值评估中具有一定的优越性;(2)根据评估工作的实践,各种评估方法的操作均有不同程度的需改进的问题。
This paper conducts a more in-depth study on the method of enterprise valuation and the determination of valuation parameters in the equity transfer of a power generation enterprise. This paper argues that: (1) According to the nature of economic behavior, all kinds of evaluation methods have certain applicability and limitation. As the traditional valuation method of the overall value of the enterprise, the asset-based method has some advantages in the valuation of power generation enterprises ; (2) According to the practice of assessment work, the operation of various assessment methods have different degrees of need to be improved.