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中国证券市场自1990年底正式恢复至今,已经历了16年的发展。公司股权在经历了股权分置改革之后,最终将统一为可流通股票。公司价值不再单纯是市场投资者关注的内容,而且成为所有股东包括发起人和公司管理团队的财富与业绩的重要内容。2007年1月1日起新《企业会计准则》的实施,使国内公司估值方法与国际估值方法进一步趋同,公司价值及评估方法成为目前理论与实践中需要深入探讨的问题。
China’s securities market has been officially restored since the end of 1990 and has experienced 16 years of development. After the shareholding of the company has experienced the split share structure reform, it will eventually be unified as a negotiable stock. Corporate value is no longer simply a matter for market investors, but an important element of the wealth and performance of all shareholders, including sponsors and corporate management teams. Since January 1, 2007, the implementation of the new Accounting Standard for Business Enterprises has further converged the valuation methods of domestic companies with the international valuation methods, and the corporate values and valuation methods have become the issues that need to be discussed in depth in both theory and practice.