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从九十年代初以来,连锁超市已成为我国商业零售行业中发展最快且在未来最具有广阔发展空间的商业经营形式。如何评估高速发展的连锁超市企业的资产并确定其企业价值,是摆在资产评估行业每位同仁面前无法回避的问题。一、连锁超市企业宜采用收益现值法评估目前国际上整体企业评估主要采用收益现值法和市场比较法,较少采用重置成本法,这是因为重置成本法是对构
Since the early nineties, supermarket chains have become the fastest growing commercial retail industry in China and the most promising space for future business expansion. How to assess the rapid development of the supermarket chain enterprise assets and determine their corporate value, is placed in the asset evaluation industry can not be avoided in front of every colleague issues. First, the supermarket chain companies should use the present value of income assessment Currently, the overall assessment of the overall international business using the present value of income and market comparison method, less replacement cost method, which is because the replacement cost method is the structure