收益法评估是否需要预测资产负债表和现金流量表  

Whether it is Necessary to Forecast Balance sheets and Cash Flow Statements When Using Income Approach

作　　者：崔劲 樊晶菁 Cui Jin;Fan Jingjing(Pan-China Appraisal Co.,Ltd.,Xiongan Zhipingyun Digital Technology Co.,Ltd.)

机构地区：[1]北京天健兴业资产评估有限公司,北京100045 [2]雄安智评云数字科技有限公司,北京100045

出　　处：《中国资产评估》2023年第1期27-36,共10页Appraisal Journal of China

摘　　要：以收益法进行企业价值评估时,需要对预测期折现现金流进行合理预测。我国资产评估行业的大部分评估人员习惯于仅编制预测期利润表,并不编制预测期资产负债表和现金流量表。本文通过系统分析,探讨收益法评估中,编制预测期资产负债表和现金流量表的必要性。When using income approach, it is necessary to make a reasonable forecast of the discounted cash flow in the forecast period. In China’s asset appraisal industry, most appraisers only prepare the income statement for the forecast period, and do not prepare the balance sheet and cash flow statement for the forecast period. This paper discusses the necessity of preparing balance sheet and cash flow statement for the forecast period in income approach.

关 键 词：资产评估 收益法 预测期资产负债表 预测期现金流量表 

分 类 号：F83[经济管理—金融学] F224