摘要
收益法在企业价值评估中的应用研究是当前评估行业发展过程中的一项重大课题。本文在阐明收益法是一种相对科学的企业价值评估首选方法的基础上,针对我国企业价值评估的现状及存在的问题,就收益法评估中参数的选择与确定方法提出了自己的观点。
Currently, the research on alpplication of Income Approach is an important research theme
in the development of appraisal industry. Based on the status quo and existing problems of
business valuation in China, the authors believe that income approach is comparatively a
scientific business valuation method, and offer their own views on the selection of param-
eters in Income Approach.
出处
《中国资产评估》
CSSCI
2004年第5期6-9,共4页
Appraisal Journal of China
