新冠疫情对我国企业价值评估的影响  

Impact of Novel Coronavirus Pneumonia on Enterprise Valuation

作　　者：刘德运[1] 尹艺颖 Liu Deyun;Yin Yiying

机构地区：[1]山东财经大学资产评估研究中心,山东济南250014 [2]山东财经大学,山东济南250014

出　　处：《中国资产评估》2022年第11期11-18,共8页Appraisal Journal of China

摘　　要：新冠疫情暴发后,企业经营受遭到了前所未有的挑战。因此,资产评估机构在对企业价值进行评估时,评估人员应考虑到新冠疫情对公司经营造成的影响,以及在此期间,应采取何种措施处理所产生的影响。中国资产评估协会在2020年3月12日发布了《资产评估专家指引第10号——在新冠肺炎疫情期间合理履行资产评估程序》,为在新冠肺炎疫情中评估机构如何正确地执行资产评估程序,提供了一个参考。基于此,本文对资产评估行业受疫情的影响进行了分析并提出了可能的应对措施,同时从评估程序、报告披露等方面对新冠疫情影响评估实务的主要影响因素进行了分析。本文还对收益法、市场法和资产基础法三种方法评估企业价值时需要关注新冠疫情的影响重点进行了探讨。After the outbreak of the new crown epidemic,business operations have faced unprecedented challenges.Therefore,when asset appraisal agencies assess the value of enterprises,appraisers should take into account the impact of the new crown epidemic on the company’s operations,and what measures should be taken to deal with the impact during this period.On March 12,2020,the China Asset Appraisal Association issued the“Guidelines for Experts on Asset Appraisal No.10-Rational Implementation of Asset Appraisal Procedures During the New Coronary Pneumonia Epidemic”,in order to assess how institutions should correctly implement asset appraisal procedures during the new corona pneumonia epidemic,A reference is provided.Based on this,this paper analyzes the impact of the epidemic on the asset evaluation industry and proposes possible countermeasures.At the same time,it analyzes the main factors affecting the assessment practice of the new crown epidemic from the aspects of assessment procedures and report disclosure.The paper also discusses the key points to be concerned about the impact of the COVID-19 pandemic when assessing the value of a business using the income approach,the market approach and the asset-based approach.

关 键 词：新冠疫情 企业价值 收益法 市场法 资产基础法 

分 类 号：F275[经济管理—企业管理]