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在国有企业改革逐步深入的情况下,我国企业整体资产产权交易日趋频繁,从而使企业整体资产评估业务量大幅上升。但是我国企业整体资产评估的方法与国际规范操作方法相比仍存在一定的差距。为此,本文就有关评估业中的一些具体做法结合国外的评估实践作一理论分析。一、企业整体资产评估方法选择国外资产评估一般认为企业整体资产价值(又称企业价值)通常是指“作为一个持续经营企业的权益资本的公允市场价值”。这个公允市价可以运用三种基本方法,即成本法、市场法、收益法进行评估。但是强调在以产权交易为目的评估中,最适宜的方法是收益法,因为在产权
With the gradual deepening of the reform of state-owned enterprises, the transaction of property rights of enterprises in our country as a whole has become more and more frequent. As a result, the overall asset valuation business of the enterprises has risen sharply. However, there is still a certain gap between the methods of evaluating the overall assets of enterprises in our country and those of international norms. Therefore, this article makes a theoretical analysis on some specific practices in the field of assessment in combination with foreign assessment practices. First, the choice of the overall corporate asset valuation methods Evaluation of foreign assets generally believe that the overall value of the assets of the enterprise (also known as corporate value) usually refers to “as a going concern, the fair market value of equity capital ”. This fair market value can be evaluated using three basic methods: cost method, market method and income method. However, it is emphasized that the most appropriate method in the valuation of property rights transactions is the income approach, because in property rights