發(fā)布時(shí)間：2018-03-11 01:25

  本文選題：企業(yè)價(jià)值評(píng)估　切入點(diǎn)：產(chǎn)成品價(jià)值評(píng)估　出處：《遼寧大學(xué)》2014年碩士論文　論文類型：學(xué)位論文

【摘要】：隨著我國(guó)經(jīng)濟(jì)的飛速發(fā)展，資本市場(chǎng)也發(fā)生了巨大的變化，企業(yè)價(jià)值評(píng)估的產(chǎn)生發(fā)展是順應(yīng)不斷發(fā)生的公司改制、上市、企業(yè)并購和跨國(guó)公司等經(jīng)濟(jì)活動(dòng)的需要，，在中國(guó)經(jīng)濟(jì)快速發(fā)展的同時(shí)，我國(guó)企業(yè)價(jià)值評(píng)估由萌芽也在逐漸的走向成熟。企業(yè)價(jià)值評(píng)估是用來評(píng)估被評(píng)估企業(yè)的經(jīng)營(yíng)狀況及管理狀況的，企業(yè)價(jià)值評(píng)估可以為被評(píng)估企業(yè)的內(nèi)部管理者的決策提供幫助，所以企業(yè)價(jià)值評(píng)估收到越來越多的重視。 對(duì)產(chǎn)成品價(jià)值的評(píng)估在企業(yè)整體價(jià)值評(píng)估中是經(jīng)常遇到評(píng)估項(xiàng)目之一。如何進(jìn)行評(píng)估產(chǎn)成品的價(jià)值，目前，產(chǎn)成品價(jià)值評(píng)估在實(shí)務(wù)操作中還有爭(zhēng)議。本論文從對(duì)流動(dòng)資產(chǎn)的描述開始，逐步寫到如何確定產(chǎn)成品評(píng)估估值。本論文研究的內(nèi)容主要是從現(xiàn)行產(chǎn)成品價(jià)值評(píng)估方法的局限性與不足之處進(jìn)行分析，運(yùn)用市場(chǎng)法和成本法對(duì)案例中產(chǎn)成品價(jià)值進(jìn)行評(píng)估，重點(diǎn)分析每一種方法參數(shù)的確定。來重新構(gòu)造更加完善合理的的產(chǎn)成品評(píng)估理論。從實(shí)踐中通過對(duì)企業(yè)價(jià)值評(píng)估中產(chǎn)成品評(píng)估價(jià)值的確定進(jìn)行深入和系統(tǒng)的研究，再反過來完善和合理構(gòu)建企業(yè)價(jià)值評(píng)估中產(chǎn)成品評(píng)估價(jià)值確定的理論。有助于在資產(chǎn)評(píng)估實(shí)踐中完善企業(yè)整體價(jià)值評(píng)估中產(chǎn)成品評(píng)估價(jià)值的確定，有助于完善評(píng)估產(chǎn)成品的評(píng)估價(jià)值的流程，有助于提高資產(chǎn)評(píng)估實(shí)務(wù)工作的公平準(zhǔn)確性。有助于解決評(píng)估中存在的缺乏客觀公正性的問題，從而對(duì)資產(chǎn)評(píng)估行業(yè)的發(fā)展產(chǎn)生積極的作用。
[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.
【學(xué)位授予單位】：遼寧大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2014
【分類號(hào)】：F416.3;F406.7;F273.2

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本文編號(hào)：1595976