摘要：传统的建立在单一的财务指标的评估方法，已经不能很好的反映企业的真实价值。随着竞争环境的变化,会计利润不再是衡量企业优劣的唯一标准。企业价值的内涵日益丰富，影响企业价值的因素也复杂化。从长远观点看, 非财务指标比短期的、历史的财务指标更能反映企业所创造的企业价值。本文在现有企业价值评估方法和体系的基础上，从定性和定量两个方面，构建一套既能评估企业价值大小，又能评价企业价值优劣的综合评估体系，为评估机构评估企业价值提供理论依据, 为企业提供衡量经营者绩效的依据, 为企业投资者进行投资决策提供依据, 为企业债权人提供决策依据, 为企业其他利益相关者作决策提供参考、实现社会利益的最大化, 为企业兼并、出售、转让、重组等经济活动提供数据资料等提供服务，是本文研究的主题。
关键词：企业价值 传统方法 评估体系
Abstract: Traditional based on single financial indicator of the assessment method is not well reflected the true value. As competition, environmental changes in the accounting profit is the relative measure of the enterprise. Business value of the content is becoming more and more influence factors in enterprise, the value and complexity. From a long-term point of view, not financial indicators than the short term, the history of more financial indicators reflect the creation of enterprises. The value of the existing enterprises and evaluation methods and systems based on from the qualitative and quantitative two respects, building one is able to assess the value of a large and small enterprises, enterprises can judge the relative value of a comprehensive evaluation system。Assessment mechanism for assessing the value of the enterprises to offer a theoretical basis, providing enterprise operators performance criteria, for the enterprise investment policy provide investors and creditors for enterprises to provide for the business decisions and other stakeholders decisions provide references, social maximization of benefits, the merging of enterprises to sell, transfer, restructuring and economic activity data provided information to provide services, is the research topic.
Keywords：Business value Traditional methods Evaluation system
