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衡量一个企业整体质量好坏与业绩高低的最全面、最准确指标就是企业的内在价值,而企业内在价值评价是对企业自身整体经营成果的一种检验。它将企业看做一个经营整体,对其交易过程中的交换价值进行评价。企业内在价值是企业进行投资的基础,体现了企业未来的收益能力。随着企业发展的日益成熟,企业内在价值评价逐渐成为现代资产评估行业的一个重要发展方向。文章主要介绍了企业内在价值评价及现有评价方法,并基于财务决策视角提出了现有评价方法的改进措施。
The most comprehensive and accurate indicator of a company’s overall quality and performance is its intrinsic value, which is a test of the overall business performance of an enterprise. It treats the business as a whole and assesses the exchange value in the transaction. The intrinsic value of the enterprise is the basis for the enterprise to invest, which reflects the future profitability of the enterprise. With the maturity of the enterprise development, the evaluation of the intrinsic value of the enterprise has gradually become an important development direction of the modern asset evaluation industry. This article mainly introduces the evaluation of enterprise intrinsic value and the existing evaluation methods, and puts forward the improvement measures of the existing evaluation methods based on the perspective of financial decision.