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ru he ren shi qi ye nei zai jia zhi yu zhang mian jia zhi de pian li
Author(s): 
Pages: 37-38
Year: Issue:  5
Journal: Finance and Accounting Monthly

Keyword:  账面价值内在价值低估资产隐形资产潜在负债;
Abstract: 本文基于企业内在价值是企业账面价值加上资产负债表上未能反映的隐形资产和潜在负债的认识,阐述了根据资产负债表进行企业价值评估时,应正确分析资产负债表中内在价值不等于账面价值的低估资产的隐形资产和高估资产的潜在负债等项目,客观地评估企业的价值,以降低投资风险,提高投资效率。
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