企业价值市场法评估相关问题探讨  

Discussion on Related Problems of Enterprise Value Market Method Evaluation

作　　者：沈越火 Shen Yuehuo

机构地区：[1]广西华寅资产评估有限公司,南宁530022

出　　处：《中国资产评估》2022年第12期25-30,58,共7页Appraisal Journal of China

摘　　要：对可比公司及被评估单位财务报表的调整,是市场法评估的基础,尽可能多选价值比率,是市场法评估的保障,对可比公司与被评估单位的差异调整,从而把可比公司的价值比率调整为被评估单位的价值比率,是市场法评估的关键。估算流动性对评估结论的影响,应该注意流动性折扣率的口径。The adjustment of the financial statements of comparable companies and evaluated units is the basis of market method evaluation. Choosing as many value ratios as possible is the guarantee of market method evaluation.Adjusting the difference between comparable companies and evaluated units, so as to adjust the value ratio of comparable companies to the value ratio of evaluated units, is the key of market method evaluation. To estimate the impact of liquidity on the evaluation conclusion, we should pay attention to the caliber of liquidity discount rate.

关 键 词：财务报表调整 价值比率及调整 控制权 流动性 

分 类 号：F275[经济管理—企业管理]