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收益现值法作为对资本市场、证券市场最具说服力、最能体现资本未来获利能力的一种评估途径,是西方企业并购评估的主要方法。由于我国资产评估理论和基本方法主要是学习和借鉴西方发达国家已有的理论和方法,受市场条件、从业人员经验、素质等诸多因素的限制,使其在实际应用中存在一些问题,分析和正视这些问题,探讨解决这些问题的防范措施,有助于减少评估工作受到的误解和指责。
The present value of income, as the most convincing way to the capital market and stock market, best reflects the ability of capital to profit in the future. It is the main method to evaluate the M & A of western enterprises. As China’s asset valuation theory and basic methods are mainly learning and drawing on the existing theories and methods in developed countries in the West, subject to market conditions, practitioners experience, quality and many other factors, there are some problems in practical application, such as analysis and Faced with these issues and explored preventive measures to address these issues will help reduce the misunderstandings and accusations that have been made in the assessment process.