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伴随着全球化进程的逐步加快、资本市场的进一步完善,企业资源流动速度不断加快,企业价值评估俨然已成为当今的热点问题。在我国,绝大多数情况下是使用的成本法对企业进行价值评估,这一点与西方发达国家的情况截然相反。究其原因,是我国现行资本市场的发展不够完善,价值比率的计算不甚准确等等。本文针对市场法在国内外企业价值评估行业的运用情况,参照国外市场法运用的先进经验与方法,结合我国资本市场发展的情况,探讨了在国内运用市场法来评估企业价值的可行性。这为市场法在我国企业价值评估中的应用与发展,丰富国内企业价值评估的方法和手段,提升企业价值评估的准确性以及科学性,将会起到积极的推动作用。
With the gradual acceleration of the globalization process, the further improvement of the capital market and the ever-accelerating flow of enterprise resources, the evaluation of enterprise value has become a hot issue today. In most cases in our country, the cost method is used to evaluate the value of the enterprise, as opposed to the situation in the developed western countries. The reason is that the development of China’s current capital market is not perfect, the calculation of the value ratio is not accurate and so on. In this paper, according to the application of market law in the domestic and foreign enterprises’ value appraisal industry, with reference to the advanced experience and methods used in the foreign market law and the development of the capital market in our country, the feasibility of using the market law to evaluate the enterprise value is discussed. This will play a positive role in promoting the application and development of the market law in the evaluation of the enterprise value in our country, enriching the methods and means of value assessment in domestic enterprises, and improving the accuracy and scientificness of the enterprise value assessment.