企业价值评估途径综述及理论框架整合研究

摘要

With the rapid development of market economy and the securities industry in China , there are more and more mergers and acquisitions business among enterprises ,and the enterprise value assessment is getting important . How to assess the value of the enterprise effectively becomes the core point of enterprise value assessment to explore .There are many methods of the current enterprise value evaluation , but is lack of some overall standard channel framework .This paper attempts to use three basic ways of assets assessment as the logical starting point , combine with the internal and external level and the enterprise value evaluation ,from the new angle of view for enterprise valuation theory framework and approach structure , with a review of the basic approaches and concrete methods , expect to form an approuch three evaluation methods as the main frame and the specific evaluation method as the content .%随着我国市场经济及证券行业的迅猛发展，企业之间的并购重组业务越来越多，企业价值评估尽显重要；而如何对企业价值进行恰当有效的评估，成为企业价值评估所要探讨的核心点。当前企业价值评估方法颇多，综合来看，缺少一些整体性的规范途径框架。试图以资产评估三大基本途径为逻辑起点，结合企业内外部层面及企业价值评估特点，从新的视角对企业价值评估途径的理论框架进行规整，通过对基本途径及具体方法的评述，期望形成一个以三大评估途径为主框架、具体评估方法为内容的途径体系研究思路。