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伴着企业改组上市、并购重组、企业间股权交易的业务大大增加,特别是国家对国有资产管理的抓大放小政策的进一步推进,将会有大量的中小国有企业改制出让。如何对企业价值,特别是国内企业的价值进行有效合理的评估就是摆在交易双方以及参与其中的专业人员面前的紧迫课题。从企业管理的角度看,企业片面追求规模的时代结束了,企业规模的大小与企业的健康状况无关已成为共识,企业价值的增值已成为现代企业的经营管理目标,企业价值的最大化已成为许多现代公司的管理层的首要目标。企
With the reorganization of enterprises listed, mergers and acquisitions, business transactions between enterprises greatly increased, especially the state's policy of grasping the principle of greatly reducing the size of the state property management, there will be a large number of small and medium-sized state-owned enterprises restructuring and transfer. How to conduct an effective and reasonable assessment of the value of an enterprise, especially that of a domestic enterprise, is an urgent task facing both the parties to the transaction and the professionals involved in the process. From the perspective of enterprise management, the era of one-sided pursuit of scale is over. The size of an enterprise has nothing to do with the health of an enterprise. It has become a consensus that the appreciation of the value of an enterprise has become the goal of operation and management of modern enterprises. The maximization of enterprise value has become The primary goal of many modern company's management. Enterprise