企业价值评估市场法中价值比率优化研究

Research on the Optimization of the Value Ratio of the Market Method of Enterprise Valuation

对企业价值评估市场法的关键参数价值比率进行研究,发现在评估实践中,存在着应用价值比率单一和价值比率组合使用不当的问题。提出运用主成分分析法建立价值比率体系的建议,并具体介绍价值比率体系建立的方法与步骤,以期提高市场法评估结果的合理性和精准性。

This paper studies the value ratio of the key parameters of the market method of Enterprise Valuation,and finds that there are some problems in practice,such as the application of single value ratio and the improper combination of the value ratio. For those problems,this paper puts forward the suggestion of using PCA to establish the value ratio system,and introdues the method and steps of the establishment of value ratio system specificly. The optimization research of value ratio of the market method of Enterprise Valuation is aimed at building a good comparative foundation for the application of the market method to ensure the rationality and accuracy of the evaluation results.