Secondly in enterprise valuation cost method should proceed with book value of the financial statement , regard market value as adjusting orientation and reduce application range of cost method . when income method is adopted , four principles should be paid attention to : a : stage - by - stage income model should be used which is made by early stage income current value added by later stage income increase . b : net profit and net cash flow should be the majority of income volume 其次为：企业价值评估采用成本法应从财务报表的账面价值入手、以市场价值为调整目标、减少成本法的应用范围；采用收益法应以前期收益现值加后期收益额递增的分阶段收益模型，收益额以净利润、现金净流量为主，收益预测以企业未来发展潜力分析为前提的销售收入预测为主导，折现率坚持不低于无风险报酬率等四项原则，系数以回归方程的测算为主；市场法中参照物企业选取应以同行业企业为基准、扩大数据来源，注重评估比率可靠性验证、利用多种比率的配合等。
That should be pointed is that due to different accounting standards provided for the listing companies every - year such as " debt restructuring " and " non - monetary transaction " , our test was implemented on different taking - off - regulation period . our results under the deangelo model and the industry model two showed that there existed earnings management hi these 31 listing companies . to our surprise , the means of management were not by the current accruals as expected 通过对这31家样本公司每单位资产的主观应计利润、流动性应计利润、挣利润、经营活动现金净流量和主营业务收入平均数和中位数的统计检验，我们发现，在deaneelo模型和调整的行业模型(二)下，本文提出的假设一和假设二得到了证实，而假设三没能通过检验。
