我国企业价值评估理论与方法初探

Preliminary Exploration on Value Assessment Theoty of Enterprises of China an Related Method

在我国,企业价值评估理论与方法的研究还是一个新领域。基于我国国情和经济转型时期的特点,我国企业价值评估理论与方法的建立应在充分运用经济学原理与方法的基础上,结合分析国际评估界的理论与方法,确立我国企业价值评估应有的企业观、企业价值观,采用适合我国国情的企业价值评估方法。

In China, the research on value assessment theory of enterprises and related method is now a new field. Based on our national conditions and characteristics during the period of eeonomic transformation, the bilding of value assessment theory of enterprises and related methods should make full use of ecornomieal theory and method, combine our conditions with the theory and method of international assessment, establish proper concept of enterprises and concept of enterprises＇ value, and adopt to value assessing method of enterprises according to China＇s conditions.