【摘要】 收益现值法作为对资本市场、证券市场最具说服力、最能体现资本未来获利能力的一种评估途径,是西方企业并购评估的主要方法。由于我国资产评估理论和基本方法主要是学习和借鉴西方发达国家已有的理论和方法,受市场条件、从业人员经验、素质等诸多因素的限制,使其在实际应用中存在一些问题,分析和正视这些问题,探讨解决这些问题的防范措施,有助于减少评估工作受到的误解和指责。更多还原

【Abstract】 As a leading method in M&A appraisal, the income approach is the most convictive one in western countries which reflects the future profitability of assets best. The methods and approaches are mainiy from which aiready exist in western countries, but for the different situation of market conditions, professionals’ experience and characters and so forth, there are some problems when we use all the methods and approaches. Therefore, we could be understood better through analyzing the problems and discussing the way to avoid hhem.更多还原