资产评估总是随着产权变动的需要而来的。中美资产评估的差异主要体现在由于采用评估方法的不同而产生了截然不同的评估效果。 资产评估有很多方法,收益现值法、重置成本法和现行市价法则是目前国际公认的三种基本方法。现在美国学术界和商界较为流行的方法是“现金流量法”,实际上是通过现金流量分析,测算企业预期收益的现值,从而评估企业的价值,相当于我 Asset valuation always comes with the need for changes in property rights. Differences in asset evaluations between China and the United States are mainly due to the fact that they have produced very different assessment results due to differences in the methods of assessment. There are many methods for asset valuation. The present value of income method, replacement cost method and current market price rule are three internationally recognized basic methods. Nowadays, the more popular method used by academics and business circles in the United States is the “cash flow method”. Actually, through cash flow analysis, the current value of the company’s expected revenue is measured to assess the value of the company. It is equivalent to me.