企业价值评估研究-会计论文
ABSTRACT
Root plant in the modern economy of the business enterprise value valuation and traditional single-item property valuation have the very big dissimilarity, it is an establishment on the business enterprise foundation of whole value analysis and worth management, being an of business enterprises the conduct is whole to evaluate the business enterprise value of valuation activity.The Europe and America wait the western and flourishing nation to be worth the research of the valuation theories to the business enterprise already more mature also quilt extensive usage in practice in.But in the our country, the theories and methods that single-item property valuations have already started head for mature, but business enterprise value a valuation still a new valuation realm, have not yet become an integrity of business enterprise value valuation valuation theories and method system.Reform along with the economic system further thorough increase the change of way with economy, the property flow the reorganization and produce the power change and will carry on with the faster speed and larger scale, the business enterprise is worth the applied space of the valuation to expand biggest, the traditional valuation technique was subjected to the rigorous challenge at the same time.This text evaluates the method to the traditional business enterprise value namely cost method, market method, the income method and international currently last the in general use DCF method carried on the analytical evaluation, on this foundation, putting forward on sow in under particular condition the business enterprise is worth the method of the valuation, in time the application of the power list price model.
Keyword:The business enterprise value ；evaluates ；study
摘 要
根植于现代经济的企业价值评估与传统的单项资产评估有着很大的不同，它是建立在企业整体价值分析和价值管理的基础上，把企业作为一个经营整体来评估企业价值的评估活动。欧美等西方发达国家对企业价值评估理论的研究已经比较成熟并被广泛运用于实践中。但是在我国，单项资产评估的理论与方法已开始走向成熟，而企业价值评估还是一个新的评估领域，还没有形成一个完整的企业价值评估评估理论和方法体系。随着经济体制改革的进一步深入和经济增长方式的转变，资产流动重组、产权变革将以更快的速度和更大的规模进行，企业价值评估的应用空间极大扩展，同时传统的评估技术受到了严峻的挑战。本文对传统的企业价值评估方法即成本法、市场法、收益法以及目前国际上通用的DCF法进行了分析评价，在此基础上，提出一种在特定条件下企业价值评估的方法，即期权定价模型的应用。关键词：企业价值 评估 研究239
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