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1、我国企业价值评估理论与方法初探（ResearchonthetheoryandmethodofenterprisevalueevaluationinChina）2010-1-1517:37unknown[big,small][Print][Iwanterrorcorrection]Individualassetappraisalenterprisevalueevaluationandthetraditionalrootedinthemoderneconomyisverydifferent,itisbasedontheoverallenterprisevalueanalysisandvalue
2、management,theenterpriseasawholetoevaluatetheenterprisevalueassessmentactivities.Westerndevelopedcountries,suchasEuropeandAmerica,havestudiedthetheoryofenterprisevalueevaluation,andhavebeenwidelyusedinpractice.ButinChina,thetheoryandmethodofindividualassetappraisalhasbeguntomature,theenterpriseval
3、ueassessmentisanewevaluation,hasnotformedtheevaluationtheoryandmethodsystemofacompleteassessmentoftheenterprisevalue.First,theformationanddevelopmentofenterprisevalueevaluationtheoryandmethodInthemiddleandlatenineteenthCentury,themodernevaluationindustrywasgraduallyformedwiththedevelopmentoftheEur
4、opeanandAmericaneconomies,especiallytherealestateevaluationwaspaidfullattentiontoanddeveloped.Sincethedevelopmentofevaluationpracticeneedstheoreticalguidance,thetheoreticalsystemrelatedtoevaluationisgraduallyseparatedfromtraditionaleconomictheory.Marshallbecamethefirsttoexploretheevaluationmethods
5、(especiallytherealestateassessmentmethod)ofthemoderneconomists,heproposedanddevelopedalotinthemodernevaluationtheorywidelyappliedinconcepts,theseconceptsincludeincomediscount,accordingtodeterminethevalueofbuildingsandlandvalue,effectofdepreciationonthetypesofbuildingsandlanduseonthevalueofinfluenc
6、eetc..TheinfluenceofMarshall'sworksandtheotherinhisthinkingasthefoundationworks,toexploretheevaluationandinvestigationmethodandprovidethefinalandvaluetheorybystrictdefinitionofvalueasthemaincontentoftheevaluationtheoryseparately,formedthebasisofmodernevaluationtheory.IntwentiethCentury20-30s,theev
7、aluationwascloselylinkedwiththedevelopmentoftherealestateindustry.Oneoftheimportantfactorsisthatlandeconomicsisindependentofrelateddisciplinesandhasdevelopedintoaregularscience.In1927,Mertzkepublishedabookonreale
