在对企业整体资产评估中，收益法越来越被广泛采用。但在实际运用中，合理确定折现率已被公认是一个难点。对折现率的称谓还有本金化率、资本化率。我们认为折现率是将预期收益折成现值的折扣率，本金化率、资本化率是从不同角度对折现率的称谓。 In the overall assessment of the assets of the enterprise, the income law is more and more widely adopted. However, in practical application, it is a difficult point to reasonably determine the discount rate. The discount rate of appellation, there is the rate of capitalization, capitalization rate. We think the discount rate is the discount rate that discounts the expected return to the present value. The capitalization rate and the capitalization rate refer to the discount rate from different angles.