摘要
《企业价值评估指导意见(试行)》于2005年4月起实施,打破了价值评估中单一使用成本法的局面,使得收益法、市场法的应用有了政策上的依据,对三种方法进行了比较分析,探讨如何正确、合理的选择三种方法应用于评估实践这一问题。
‘Enterprisers value assessment instruction（trying）＇ begins implementation from April of 2005, Have broken the situation that use method of cost singly in value assessment, make the application of the income method and market method have basis on policies. Comparing and analysis to three kinds of method have been carried on in this article and disculas cprrect, rational choice about three issue of method and how to apply to assess practice.
出处
《科技创业月刊》
2007年第1期120-121,共2页
Journal of Entrepreneurship in Science & Technology
关键词
企业价值资产评估
成本法
市场法
收益法
enterprise＇s value assessment, cost method, market method, income method
