摘要
在各种产权交易活动中,企业的价值评估和产权定价是非常重要的一环。通过对几种不同价值评估方法的比较分析,提出了采用收益现值法进行产权定价的合理性,以及在实践评估过程中主要参数和影响因素的确定。企业产权的真正价值在于其资产的整体获利能力和未来的成长性,收益现值法能更好地体现出这一点。
Asset evaluation and property rights pricing are very important parts in enterprise property transactions. Compared with other methods of assessment, the present value method in the use of equity pricing is reasonable. How to identify the main parameters and influencing factors in practical assess evaluation process are discussed. The real value of enterprise property rights exists in the overall profitability of its assets and future growth, and the present value method can better illustrate reflect this point.
出处
《北京机械工业学院学报》
2007年第3期66-69,共4页
Journal of Beijing Institute of Machinery
关键词
收益现值法
资产评估
产权
定价
present value method
asset evaluation
property rights
pricing