金融资产价值评估方法探讨

Discussion on the Methods of Evaluating the Value of Financial Assets

在现代经济发展背景下,越来越多的企业为了实现资产的保值、增值,开始购买股票、债券、基金等金融资产。受证券市场高风险性和高波动性特点的影响,金融资产价值衡量评估存在一定的难度。作为企业资产管理和价值评估的重要内容之一,金融资产价值评估一直以来都是企业关注的重点。基于此,文章概述了企业金融资产价值评估的概念和标准,对比分析了现有的四种金融资产价值评估方法,旨在为企业合理选择金融资产价值评估方法、科学评估金融资产提供帮助。

Under the background of modern economic development, in order to maintain and increase the value of assets, more and more enterprises begin to buy stocks, bonds, funds and other financial assets. Affected by the characteristics of high risk and high volatility of the securities market, it is difficult to measure and evaluate the value of financial assets. As one of the important contents of enterprise asset management and value evaluation, financial asset value evaluation has always been the focus of enterprises. Based on this, this paper summarizes the concepts and standards of enterprise financial assets value evaluation, compares and analyzes four existing financial assets value evaluation methods, hoping to provide help for enterprises to choose financial assets value evaluation methods reasonably and evaluate financial assets scientifically.