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在高速公路股权转让企业价值评估中,普遍采用折现现金流量法,其中折现率的确定目前尚没有统一的相关规定。结合广东某高速公路项目公司股权转让进行价值评估,探讨折现率确定的方法。
In assessing the value of the equity transfer of expressways, the method of discounted cash flow is widely adopted, of which the determination of the discount rate does not yet have uniform relevant provisions. Based on the evaluation of the equity transfer of a highway project company in Guangdong, the method to determine the discount rate is discussed.