对企业整体资产评估若干问题的思考

整体资产评估作为一种独立的评估项目，其本质是对资产综合体整体获利能力的评估。其基本方法是收益现值法。收益现值法的关键是准确测定各主要参数并使之相互匹配。对收益现值法计算的评估值还要用其他方法进行验证和调整，以确保评估结果的准确可靠。

The Reflection on Several Problems of Integrate Assets Valuation

integrate assets valuation has wide application in assets valuation practice. The paperthinks, integrate assets v4luation, as an indepent valuation project, is in essence to valuate theability that the integrate assets gain profit. The basic method is that of revenue present value.The key of this method is exactly determining main paramenters and making them beconsistent with each other. In order to ensure the result of valuation being more accurate, wemust test and adjust the result of valuation calculated by method of revenue present value withother methods.