企業評價方法--以緯創軟體公司為例

Abstract

從美國興起的價值評價產業在最近幾年需求逐漸增加，各個國家和地區分別出台了相應的價值評價準則，關於準則的優劣仍有待進一步探討。本文以緯創軟體為例，依照台灣評價準則模擬對該公司進行價值評價，文中主要選取了市場法，收益法等作為此次評價的方法來進行探討與比較，並借鑒日本企業評價指南進行部分評估過程的對比，以此來為台灣評價準則的發展提出建議與意見。

The value evaluation industry emerging from the United States has gradually increased in recent years, and various countries and regions have issued corresponding value evaluation criteria. The merits and demerits of the guidelines still need to be further explored. This article takes Wistron software as an example, and simulates the value of the company according to the Taiwan evaluation criteria. The paper mainly selects the market method, the income method, etc. as the method of this evaluation to explore and compare, and draws on the Japanese enterprise evaluation guide. A comparison of the evaluation process to provide recommendations and opinions for the development of Taiwan's evaluation criteria.