There are a lot of works about the assets assessment and initiator accounting confirmation.

国内对资产估值和发起人会计确认问题的研究已有很多论著，成果较多。

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Owing to differences in accounting system among different countries, there are imperfections in the relativevalue approach in the assessment of crossborder mergers and acquisitions.

由于各国会计制度的不同，相对价值法在跨国并购估价中存在缺陷，因此以自由现金流量为基础的估价方法在跨国并购中占有重要地位。

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Currently, the value of human capital in enterprises is mostly measured from accounting perspective, and the (model) specialized in assessment of management human-capital is rare.

当前企业人力资本价值多是从会计学角度进行货币性计量，专门用于管理型人力资本价值评估的模型较少见。

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