剩余收益法在中小建筑企业评估中的应用探究

Analysis on Application of Residual Income Valuation on Small and Middle-sized Architectural Enterprise

中小建筑企业产值占整个建筑行业产值的比重较大,随着并购、重组等活动日渐频繁,企业价值评估的准确性也越来越重要。通过对中小建筑企业的价值特征和目前已有评估方法的适用性加以分析,得出剩余收益法在理论上具有成本法的可靠性,在实践上符合中小建筑业企业价值创造,从而有助于提升中小建筑企业价值评估的准确性。

The industrial output of small and middle-sized construction enterprises accounts for a large proportion of construction industry,and the mergers and acquisitions of small and middle-sized architectural enterprise happen frequently,so the value assessment accuracy of enterprise becomes more and more important. The value characteristics of small and medium construction companies and the applicability of the current existing assessment methods were analyzed,which obtained the reliability of residual income method in theory,conformed to the value creation of small and medium construction enterprise in practice,and help to improve the valuation accuracy of small construction business.