企业负债价值评估方法探析

Study on Liability Valuation Approaches

本文认为,企业负债账面值与负债公允价值是两个不同的价值概念,简单套用审计核实后企业实际负债为评估值,在很多时候可能存在高估或错估负债价值的情况。并对资产评估中负债的概念、负债评估的类型、负债价值评估的理论基础、负债会计计量和价值评估的主要差异以及负债价值的评估方法提出了作者的观点。

The author believes the book value and the fair value of Liability in enterprises are two different concept of value. If we take the audited book value of liability as our appraisal result, sometimes it could happen to overvalue or undervalue of the liability. This author puts forward his own views on concept of liability, type of liability valuation, theoretical basis of liability valuation.