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企业价值评估理论在西方发达国家兴起与发展,如今已被广泛应用到各个实践领域。企业价值评估在我国起步晚,仍处于初步发展阶段。近年来随着我国经济的发展,企业合并、重组、股权转让等产权交易活动愈加频繁的展开,企业对价值评估方法提出了更高的要求,企业价值评估方法的选择和应用变得更加重要。同时,企业价值评估在我国的应用较为局限,主要用于产权交易,缺乏将其应用到公司内部绩效评估的丰富经验。本文采用比较研究,在搜集大量文献及分析企业价值评估实践应用的基础上,系统阐述企业价值评估方法及其适用性。
The rise and development of the theory of enterprise value evaluation in developed countries in the West has now been widely applied in various fields of practice. Evaluation of enterprise value in our country started late, still in the initial stage of development. In recent years, along with the economic development of our country, property transaction activities such as business merger, reorganization and share transfer have been carried out more frequently. Enterprises put forward higher requirements on the method of value evaluation. The selection and application of the method of enterprise value evaluation becomes more and more important. At the same time, the application of enterprise value assessment in our country is rather limited, and it is mainly used for property rights transaction. It lacks rich experience of applying it to the internal performance evaluation of the company. This article uses comparative research, systematically elaborates the method of enterprise value assessment and its applicability on the basis of collecting a large amount of documents and analyzing the application of enterprise value assessment.