资产价值基础法指通过对目标企业的资产进行估价来评估其价值的方法。确定目标企业资产的价值，关键是选择合适的资产评估价值标准。
目前对企业价值进行评估的方法，主要有资产价值基础法、现金流量折现法、相对比较乘数法等。
There are a lot of methods to evaluate enterprise's value at present, such as assets value method, discounted cash flow method, and so on.
本文首先对资产价值基础法、市场比较法和贴现法等传统定价方法进行了分析，分别阐述了各方法运用存在的缺陷。
Then, it introduces the traditional theory and methods of value assessment in detail. These methods are method based on assets value, market comparative method and discount method.
文中首先分别对资产价值基础法、比较乘数法和现金流量贴现法进行概括介绍，然后分别对各价值评估方法进行简要的分析。
Firstly, the section makes a brief introduction to the asses evaluation method, comparative multiplier method and net present value method independently.
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