企业价值评估中产成品价值评估研究

发布时间：2018-03-11 01:25

本文选题：企业价值评估　切入点：产成品价值评估　出处：《辽宁大学》2014年硕士论文　论文类型：学位论文

【摘要】：随着我国经济的飞速发展，资本市场也发生了巨大的变化，企业价值评估的产生发展是顺应不断发生的公司改制、上市、企业并购和跨国公司等经济活动的需要，，在中国经济快速发展的同时，我国企业价值评估由萌芽也在逐渐的走向成熟。企业价值评估是用来评估被评估企业的经营状况及管理状况的，企业价值评估可以为被评估企业的内部管理者的决策提供帮助，所以企业价值评估收到越来越多的重视。对产成品价值的评估在企业整体价值评估中是经常遇到评估项目之一。如何进行评估产成品的价值，目前，产成品价值评估在实务操作中还有争议。本论文从对流动资产的描述开始，逐步写到如何确定产成品评估估值。本论文研究的内容主要是从现行产成品价值评估方法的局限性与不足之处进行分析，运用市场法和成本法对案例中产成品价值进行评估，重点分析每一种方法参数的确定。来重新构造更加完善合理的的产成品评估理论。从实践中通过对企业价值评估中产成品评估价值的确定进行深入和系统的研究，再反过来完善和合理构建企业价值评估中产成品评估价值确定的理论。有助于在资产评估实践中完善企业整体价值评估中产成品评估价值的确定，有助于完善评估产成品的评估价值的流程，有助于提高资产评估实务工作的公平准确性。有助于解决评估中存在的缺乏客观公正性的问题，从而对资产评估行业的发展产生积极的作用。
[Abstract]:With the rapid development of our country's economy, the capital market has also undergone tremendous changes. The emergence and development of enterprise value evaluation is in accordance with the needs of the economic activities such as company restructuring, listing, mergers and acquisitions, transnational corporations, etc. With the rapid development of Chinese economy, the enterprise value evaluation in our country is gradually becoming mature from the bud. The enterprise value evaluation is used to evaluate the business operation and management status of the evaluated enterprise. The evaluation of enterprise value can provide help for the decision of the internal manager of the evaluated enterprise, so more and more attention has been paid to the evaluation of enterprise value. Evaluation of the value of finished products is one of the most common items in the overall evaluation of enterprises. How to evaluate the value of finished products, at present, The valuation of finished products is still controversial in practice. This paper begins with the description of current assets. The main content of this paper is to analyze the limitations and shortcomings of the current evaluation methods of finished product value, and use the market method and cost method to evaluate the value of the finished product in the case. This paper focuses on the determination of the parameters of each method to reconstruct a more perfect and reasonable evaluation theory of finished products. In practice, through the in-depth and systematic research on the determination of the evaluation value of finished products in enterprise value assessment, In turn, the theory of evaluating the value of the finished product in the enterprise value evaluation can be perfected and reasonably constructed, which is helpful to perfect the evaluation value of the finished product in the whole enterprise value evaluation in the practice of assets evaluation. It helps to improve the process of evaluating the value of finished products, to improve the fairness and accuracy of the practical work of asset evaluation, and to solve the problem of lack of objectivity and impartiality in the evaluation. As a result, the development of the asset evaluation industry has a positive effect.
【学位授予单位】：辽宁大学
【学位级别】：硕士
【学位授予年份】：2014
【分类号】：F416.3;F406.7;F273.2

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