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随着我国经济的高速发展,我国的资本市场开始活跃起来,企业价值评估越来越多地受到企业的重视,因此科学合理地评估企业价值对提高企业的核心竞争力有着重要的意义。收益法作为企业资产价值评估的一种基本方式,能够评估企业现有资产在未来所能够创造的收益的现值。本文首先介绍了收益法的定义,接着阐述了利用收益法对企业价值进行评估的基本模型,最后论述了收益法的具体应用。
With the rapid development of economy in our country, the capital market of our country is getting active. The evaluation of enterprise value is paid more and more attention by the enterprises. Therefore, it is of great significance to evaluate the enterprise value scientifically and reasonably to improve the core competitiveness of enterprises. The income approach, as a basic way of evaluating the value of an enterprise’s assets, can assess the present value of the benefits an enterprise’s existing assets can create in the future. This paper firstly introduces the definition of income law, then elaborates the basic model of valuing enterprise value by using income law, and then discusses the specific application of income law.