我国中小企业的价值评估理论的研究起步比较晚,在当前中小建筑企业的价值评估的方法相对比较单一,由于中小型建筑企业有其自身的特点,也就导致了传统的建筑企业的价值评估方法并不能完全的适用,因此本文将分析中小型建筑企业的价值形成的特点,通过这种特点来进一步的分析当前中小建筑企业所使用的价值评估方法以及其适应性。 The research of SMEs’ value evaluation theory in our country started relatively late. At present, the methods of value assessment of SMEs are relatively simple. As small and medium-sized construction enterprises have their own characteristics, they also lead to the valuation method of traditional construction enterprises Therefore, this article will analyze the characteristics of the value formation of small and medium-sized construction enterprises, through which to further analyze the value evaluation methods and adaptability of the current small and medium-sized construction enterprises.