浅谈企业并购中的价值评估

The Research of the Methods of Value Evaluation In Corporation Mergers

企业并购是市场经济条件下企业超常发展的重要手段。在企业并购过程中 ,对目标企业的价值评估是非常重要的环节之一 ,它是并购目的、动机、情形和具体国情以及相应方法的综合运用。目前比较适合国情的企业价值评估方法是贴现现金流量法和资产价值基础法。

Corporation merger is a significant method for corporation to develop rapidly in the market economy.In the process of a corporation merge,the valuation evaluation of the object corporation is a very important step,which is the comprehensive application of purpose,motivation,situation,specific condition of the country and their relevant methods.At present,the appropriation value evaluation method in corporation merges is discount cash flow method and asset value baic method.