一、前言上市公司法人股的评估一直是资产评估实务中的难点之一。根据笔者收集的资料,评估机构在这种情况下通常采用的评估方法包括:每股净资产法、每股净资产倍数法、市盈率倍数法、红利贴现法等。其中,每股净资产法基本上是以上市公司每股净资产价值作为法人股的评估值,其合 I. Introduction The assessment of corporate shares of listed companies has always been one of the difficulties in asset valuation practice. According to the information collected by the author, the evaluation methods commonly used by rating agencies under such circumstances include: the method of net assets per share, the method of multiplying net assets per share, the multiples of earnings multiples, and the bonus discount method. Among them, the net assets per share method is basically based on the net asset value per share of listed companies as corporate shares of the assessment value, the combined