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20世纪80年代以来,我国资本市场日益成熟,企业重组、并购等资本运营行为发展迅猛,我国企业在海外及跨国公司在我国的并购行为都极为活跃,合理评估被并购企业价值显得越来越重要。收益法是企业价值评估的重要方法,理清与收益法相关的理论对企业价值评估的影响,能使企业价值评估更为准确。
Since the 1980s, capital markets in our country have become increasingly mature. Corporate reorganization, mergers and acquisitions and other capital operation behaviors have been developing rapidly. The mergers and acquisitions of Chinese enterprises overseas and multinational corporations in our country are extremely active. It is more and more important to evaluate the value of merged enterprises rationally . The income method is an important method to evaluate the enterprise value. It is necessary to clarify the influence of the theory related to the income method on the evaluation of the enterprise value and make the evaluation of the enterprise value more accurate.