基于自由现金流量的企业价值评估方法的探讨

随着资本市场及经济全球化的不断深入发展,企业价值管理及其价值评估日益受到人们的重视,因此企业价值评估的应用空间得到极大扩展。文中以传统的评估技术和方法为基础,通过对企业价值评估的三种主流方法和三个评估指标的比较,最终得出基于自由现金流量的企业价值评估方法是最符合我国企业目前现状的评估方法,对规范我国企业价值评估方法具有一定的实际意义。

Discussing the Method of Enterprise Value Assessment Based on the Free Cash Flow

With the development of capital markets and economic globalization,the management and evaluation of enterprise value assessment are stressed by people,thus the application space of the enterprise value assessment is greatly expanded.Through the comparison with the three mainstream methods and indicators of enterprise value assessment ,this paper,on the basis of the traditional assessment techniques and methods,finallydraws a conclusion that the enterprise value assessment based on the free cash flow is the most appropriate method with regard to the present situation of enterprise in our country,which also has certain practical significance in standardlizing the method of enterprise value assessment.