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商业信用作为企业之间相互提供的、与商品交易直接相联系的信用形式,普遍存在于企业的生产经营过程中。商业信用的存在会对企业的价值评估产生影响,文章通过两个案例,分析了不同情形下商业信用是如何影响企业价值评估的,以期评估人员按照实质重于形式的原则,重视对商业信用的甄别判断,从而对企业价值进行客观公允的评估。
As a form of credit, which is provided by enterprises and directly linked with commodity transactions, commercial credit generally exists in the process of production and operation of enterprises. The existence of business credit will have an impact on the enterprise’s value assessment. Through two cases, the article analyzes how the commercial credit affects the enterprise’s value assessment in different situations, in order to assess the personnel in accordance with the principle of substance over form, Screening judgments, so as to objective and fair evaluation of the value of the enterprise.