摘要
分析了成本法、相对价值法、折现现金流量法和经济利润法等企业价值评估方法,并将各种具体的评估方式进行了正反两方面对比,界定了各自的适用范围,指出折现现金流量法和经济利润法是中国企业价值评估的发展方向。
This paper analyzes enterprise value assessment methods such as assessing the cost, the relative value, the discounted cash flow and the economic value added.The positive aspect and the negative aspect are compared for each assessment method. At the same time the scope is also given for the application of each method. At last the author points out that assessing the discounted cash flow and economic value added will be in the direction of enterprise value assessment.
出处
《河北工业科技》
CAS
2007年第5期295-297,308,共4页
Hebei Journal of Industrial Science and Technology
关键词
企业价值评估
折现现金流量法
经济利润法
enterprise value assessment
discounted cash flow
economic value added