在市场经济环境中,企业改制、公司上市、企业并购和跨国经营等经济活动频繁发生,企业价值评估的应用空间极大扩展,同时评估技术受到严峻的挑战。本文对成本法、市场法、收益法三大方法进行了比较分析,并探讨收益法的应用问题。 In a market economy environment, economic activities such as corporate restructuring, listing of companies, mergers and acquisitions, and multinational operations have taken place frequently. The application space for enterprise value assessment has greatly expanded, and the evaluation technology has been severely challenged. This article has carried on the comparative analysis to three methods of cost method, market method and income method, and explores the application of income method.