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对金融企业而言,在经营中表现出许多有别于一般企业的特殊性,因此在选择金融企业并购价值评估方法时应充分考虑其行业特殊性。通过对金融企业业务类型、经营对象和收入来源、所承担的风险、无形资产、会计系统等方面的特殊性分析,进而分别对成本法、市场法、收益法和其他方法对我国金融企业价值评估中的适用性加以分析。最后得出结论:在金融企业并购案中,最优的选择应当是收益现值法中的股权自由现金流折现模型。
For financial enterprises, they show many characteristics different from ordinary enterprises in their operation. Therefore, they should give full consideration to the particularity of their industries when choosing the valuation methods of M & A for financial enterprises. Through the analysis of the particularity of financial business types, business objects and sources of income, risks borne, intangible assets, accounting system and so on, and then on the assessment of the value of China’s financial enterprises by the cost method, market method, income method and other methods In the applicability of the analysis. At last, it concludes that the optimal choice in the case of financial enterprise merger should be the discounted cash flow model of equity in the present value of return.