초록

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Abstract ▼ AI-Helper

This study exercised one of comparative valuation method by field real cases and the results are following： The first, in case of introducing the comparative valuation method it is desirable to compare with more quasi stocks than simple or small size of sample and to select mean number except the hi...

This study exercised one of comparative valuation method by field real cases and the results are following： The first, in case of introducing the comparative valuation method it is desirable to compare with more quasi stocks than simple or small size of sample and to select mean number except the highest or lowest prices. The second, in case of implementing the comparative valuation method it is important to consider the criteria of size to avoid the error of valuation by depending on the coincidence of precise business pattern. The third, the tax office has to insert more personnel and physical resources to enhance the function of valuation method by establishing a organization in the whole responsible charges. The forth, it is recommendable to use outside professional organs and man powers to curtail the expensive cost occurred by handling the valuation projects with its own man powers and functions.

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