Secondly in enterprisevaluation 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
The business enterprise that VC faced to is diverse, and the different business enterprise should have the valuation method of its special value.
风险投资面对的企业是多样化的，不同的企业应该有其独特的价值评估方法。
3
This paper introduces the connotation ofenterprisevaluation, analyzes the factors influencing the risks ofenterprisevaluation, and probes into some countermeasures for preventing the risks.