Secondly in enterprise valuation cost method should proceed with book value of the financial statement, regard market value as adjusting orientation and reduce application range of cost method.
企业价值评估采用成本法应从财务报表的账面价值入手、以市场价值为调整目标、减少成本法的应用范围；
2
We should surmount the book of accounts about financial accounting, and introduce market valuation system.
应超越财务会计账册，引进市场评价机制；
3
This article analyses the valuation criterion of liability and the difference between liability valuation appraise and accounting book value, puts forward the methods to appraise liability valuation.