内在价值法

目前的资产估值方法主要有重置成本法、并购价值法、内在价值法和相对价值法。

Current Asset valuation methods mainly have replacement cost valuation method , the value of mergers and acquisitions , intrinsic value method and relative value method .

根据西方对经理股票期权的会计处理经验，结合我国理财环境的实际情况，我国企业现阶段采用内在价值法对经理股票期权进行会计处理是切实可行的措施。

It is very reasonable that the intrinsic value method is selected to account ESO in Chinese enterprises according to accounting experience in western countries and the financial environment in China .

对于经理人股票期权的会计计量，应以赠予日作为计量的时点，并采用内在价值法确定经理人股票期权的价值。

She puts forward that the employee stock option should be accounted as a kind of cost measuring at the grant date and be priced on the intrinsic value .

在这些方法中，重置成本法和并购价值法更加适合非上市实物资产，而内在价值法和相对价值法则更适合于已经上市的虚拟资产。

In these methods , and acquisition of the replacement cost value of non-listed more appropriate physical assets , and intrinsic value method and relative value rules more suited to the virtual assets have been listed .

并建议在证券市场并不发达且呈弱有效状态时，其会计处理宜采纳折中的内在价值法，待将来条件成熟时采用公允价值法计量，并用所有者权益再分配确认方法进行会计确认。

The author suggests that the accounting treatment can be modified min-value method since the securities market in the state is of wake efficiency then changed into the fair-value method when the securities became more efficient .