浅议公司价值评估方法

现代西方公司财务管理的目标即公司价值最大化,公司价值是价值评估的结果,客观正确地衡量企业价值对于公司价值最大化的决策过程具有重要意义,特别是在并购、重组、风险投资等涉及产权交易的企业行为决策分析中,价值评估的应用性更是得到极大的拓展。目前,较为常用的评估方法有贴现现金流法、相对价值评估法、EVA等评估方法,文章将对上述几种方法进行浅析。

Discussion on the Assessment Methods of Companies'''' Values

The aim of financial management in western companies is to maximize their values,which are the result of value assessment,and it is significant to objective measure their values in the decision-making process of the maximization of their values,especially in the analysis related to enterprises' transactions such as merging,recombining and risk investment.At present,widely used assessment methods are discount cash flow,relative value assessment and EVA,etc.