摘要
公司经营价值评估方法主要有经济增加值法和自由现金流量折现法。经济增加值法能够从逻辑上说明公司经营价值的源泉，自由现金流量折现法能够较好地说明公司经营价值的本质。而基于价值创造基础的公司经营价值的评估方法综合上述两种方法的优点，不仅有利于理解价值的本质，更有利于理解价值的源泉，因此能够更好地帮助投资者实现价值管理和价值投资的目标。
There are two methods to assess the value of companies： the economic value added method and the method of free cash flow discounted. The first method explains the source of corporate valuation, and the other method can be used to explain the nature of business value. However, the business value assessment method on the basis of value creation is not only conducive to understanding the nature of value, but also conducive to better understand the source of value. So it can help investors achieve this purpose： management and invest of valuation.
