简论目标企业价值评估

Discussion of the Value Appraisal of Target Enterprises

价值评估是企业并购决策的核心内容,对目标企业的价值估算的准确与否将直接关系着并购活动的成败。文章在考虑了目前存在的企业价值评估方法的优缺点之后,对适合目标企业的价值评估方法进行了探讨。

The value appraisal is the core of mergers and acquisitions of enterprises, and the estimation of the enterprises＇ value will directly affect mergers and acquisitions. This article, considering both advantages and disadvantages of current value appraisal methods in enterprises, has probed into appropriate methods.