试论收益法以企业价值评估的检验意义和检验方法陈涛涛一、问题的提出目前我国国有企业实行股份制改造、建立中外合资合作企业以及少数企业实行破产清算等各类产权变动行为，是国有企业优化资源配置、实现存量资产合理调整的有效手段。企业价值评估是使上述行为得以实现的... On the Significance and Test Method of Enterprise Income Evaluation by the Income Approaches Chen Taotao 1. Issues raised at present China’s state-owned enterprises implement joint-stock reforms, establish Sino-foreign joint ventures and cooperative enterprises, and a few enterprises implement bankruptcy liquidation and other property rights change behaviors. They are state-owned enterprises. Optimize the allocation of resources and implement effective measures for rational adjustment of stock assets. Enterprise value assessment is to achieve the above behavior...