关于企业重组中价值评估的探讨

Discussions on Valuation in Enterprise Restructure

文章针对我国企业重组中存在的忽视价值评估科学性问题进行了深入探讨。文章指出,在单项资产价值评估与企业整体价值评估的选择上应以整体价值评估为主;在整体价值评估中是以现金流量为基础的评估和以会计收益为基础的评估选择上应以现金流量折现为基础的评估为主,最后特别对以现金流量为基础的价值评估方法应用中的难点问题进行了剖析。

Scientific character of valuation in enterprise restructure is mainly discussed by the paper, which points out that we should give priority to entirety worth assessment between single worth assessment and entirety worth assessment, and to based-on cash flow valuation between based-on accounting income valuation and cash {low valuation. At last, the paper analyzes the difficult issues of based-on cash flow valuation.