摘要
20世纪以来,许多经济学家不断地对企业价值评估的理论和实践进行探索和研究,取得了可喜的成果。本文主要论述了企业价值评估理论的产生、特点和评估的方法;提出了要积极借鉴国外企业价值评估的经验,建立符合我国实际的价值评估理论方法体系的建议。
Since the 20th century,many economists have made a study of the theory and practice on the value appraisal of business enterprises and they have scorned excellent achievements.In this essay,the author mainly analyzes the appearance,features and methods of the value appraisal of business enterprises and holds the idea that experiences and lessons from other countries can be used as reference for China to build the system of the value appraisal of business enterprises in accordance with China's practical conditions.
出处
《生产力研究》
CSSCI
北大核心
2005年第12期222-223,共2页
Productivity Research
