|本期目录/Table of Contents|

[1]左庆乐.企业价值评估观点评述[J].长安大学学报(社科版),2002,4(02):31-33.
　ZUO Qing-le.Evaluating Appraisal Viewpoints About Enterprise Valuation[J].Journal of Chang＇an University(Social Science Edition),2002,4(02):31-33.
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《长安大学学报（社科版）》[ISSN:1671-6248/CN:61-1391/C]

卷:
第4卷
期数:
2002年02期
页码:
31-33
栏目:
经济与管理
出版日期:
2002-06-20

文章信息/Info

Title:
Evaluating Appraisal Viewpoints About Enterprise Valuation
作者:
左庆乐
长安大学经管学院,陕西西安　 710064)
Author(s):
ZUO Qing-le
School of Economy& Management, Chang′an University, Xi′an 710064, China)
关键词:
企业; 企业价值; 资产评估
Keywords:
enterprise; enterprise valuation; assets appraisal
分类号:
F272.5　
DOI:
-
文献标志码:
A
摘要:
对资产评估界流行的多种企业价值评估的观点进行了评述,认为企业价值评估最值得推崇 和发展的观点应是——企业价值是企业现有基础上的获利能力价值和潜在的获利机会价值之和。
Abstract:
The appraisal viewpoints about enterprise valuation are evaluated.It is praised highly and expanded that enterprise valuation is the sum of the value of profit-making capability on the present basis and the value of potential profit-making chance.

参考文献/References:

[1]　陈艳莹.企业价值的战略涵义[J].大连理工大学学报 (社会科学版),2000,(3).
[2]　曹庆仁,宋学锋.关于企业价值的理论探析[J].经济问 题,1999,(7).
[3]　费良成.企业价值评估发展趋势[J].中国资产评估, 2000,(4).

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备注/Memo

备注/Memo:
收稿日期: 2002-01-04
作者简介:左庆乐(1963-),男,陕西汉中人,长安大学经管学院副教授,主要从事资产评估投资研究。
更新日期/Last Update: 2002-06-20