企业价值评估方法的比较及应用

The Comparison of the Enterprise valuation Approaches and Their Applications

文章详细分析了成本法和收益法两大类性质不同的评估方法,将各种具体的评估方式进行了正反两方面对比,界定了各自的适用范围。指出收益法占主导,成本法为补充,是我国企业价值评估业的发展方向。

Two kinds of valuation approaches are analyzed in detail, to approve that every approach has its both advantage and disadvantage. At the same time, each has its own application conditions. At last, I point out that a phase in which the income approaches will be dominant, and the cost approaches will be assistant is going to be reached ultimately in China.