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最后结合案例，使收益法在并购中目标企业价值评估的应用更加清晰。
Finally case, the proceeds of the acquisition target enterprise value in the assessment of the application more clearly.
并购中的核心内容就是对目标企业价值进行评估，而目标企业价值评估的重点在于如何选择和使用适当的价值评估方法。
In this process, the key point is how to evaluate the target company and then how to choose the appropriate approach to valuate.
因此，充分了解各种目标企业价值评估方法及评估模型的优势及局限性，恰当地选择评估方法，是目标企业价值评估的关键。
Therefore, the key to the evaluation of target corporation value is to realize the advantages and disadvantages of different methods and select appraisal method properly.
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