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在市场经济体制和资本市场逐步完善的过程中,价值评估理论和方法成为人们日益关注的热点问题。本文以企业价值评估的经典理论为基础,结合我国企业和资本市场的实际情况,针对目前企业价值评估的三种主要思路,即企业重建思路、市场比较思路和利益还原思路,对与之相对应的重置成本法、现行市价法和收益现值法三种评估方法进行了比较分析。
In the course of gradual improvement of the market economy system and capital market, the theory and method of value assessment have become the hot issues that people pay more and more attention to. Based on the classic theory of enterprise value assessment and the actual situation of Chinese enterprises and capital markets, this paper aims at the three main ideas of current enterprise value assessment, namely the idea of enterprise reconstruction, market comparison and interest reduction, The replacement cost method, the current market price method and the present value method of income three comparative analysis.