市场法评估企业绩效评分中价值比率调整方法的优化

Optimization of Value Ratio Adjustment Method in Market Method Evaluation of Enterprise Performance Scoring

采用企业绩效评分计算得出各可比公司及被评估企业的总分值,将被评估企业总分值除以可比公司总分值,得出各可比公司价值比率的调整系数,利用该系数计算得出调整后的价值比率,取其平均值作为被评估企业的价值比率。该方法计算被评估企业价值比率的合理性和稳定性与被选取可比公司的数量和质量密切相关,本文提出一种最优尺度回归可比公司价值比率与公司总分值的方法,极大提高了被评估企业价值比率计算的合理性和稳定性。

Calculate the total score of each comparable company and the evaluated enterprise using the enterprise performance score.Divide the total score of the evaluated enterprise by the total score of the comparable company to obtain the adjustment coefficient for the value ratio of each comparable company.Use this coefficient to calculate the adjusted value ratio,and take its average as the value ratio of the evaluated enterprise.The rationality and stability of calculating the value ratio of the evaluated enterprise using this method are closely related to the quantity and quality of the selected comparable companies.This article proposes an optimal scale regression method for comparing the value ratio of comparable companies with the total score of the company,greatly improving the rationality and stability of calculating the value ratio of the evaluated enterprise.