价值评估模式是由美国麦肯锡公司的汤姆·科普兰、蒂姆·科勒和杰克·默林三名专家于80年代末在《价值评估》一书中首次提出。该模式一经提出就得到西方各大公司的盛誉,并在实践中取得了巨大成功,并且随着时代的发展,内容也在不断完善和更新。 The value assessment model was first proposed by the three experts of Tom Copeland, Tim Kohler and Jack Merlin of McKinsey & Company in the “Valuation” in the late 1980s. Once proposed, the model has won the reputation of major western companies and achieved great success in practice. With the development of the times, the content is constantly being improved and updated.