The key of M&A can achieve the desired success or not depends on a reasonable assessment of the enterprise target value.
公司并购能否取得预期的成功，关键问题要看能不能合理评估并购中目标企业的价值。
Finally case, the proceeds of the acquisition target enterprise value in the assessment of the application more clearly.
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。
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