IICS03.060 CCSA11 团体标准 T/CECC013-2021 中小微企业估值规范 SpecificationforvaluationofMicro,SmallandMedium-sizedEnterprises 2021—11—30发布 2022—01—01实施 全国团体标准信息平台 全国团体标准信息平台 T/CECC013-2021 目次 前言.........................................................................................................................................................................1 1范围.....................................................................................................................................................................1 2规范性引用文件.................................................................................................................................................1 3术语和定义.........................................................................................................................................................1 4估值指标体系.....................................................................................................................................................1 4.1概述.............................................................................................................................................................1 4.2总体框架.....................................................................................................................................................2 5指标测量.............................................................................................................................................................2 5.1经营环境.....................................................................................................................................................2 5.2企业和人员资质.........................................................................................................................................3 5.3核心竞争力.................................................................................................................................................3 5.4财务状况.....................................................................................................................................................4 5.5盈利水平.....................................................................................................................................................5 5.6抗风险度.....................................................................................................................................................5 5.7信用评价.....................................................................................................................................................6 6估值流程.............................................................................................................................................................6 6.1概述.............................................................................................................................................................6 6.2数据收集.....................................................................................................................................................7 6.3数据处理.....................................................................................................................................................8 6.4数据分析.....................................................................................................................................................8 6.5模型选择.....................................................................................................................................................8 6.6估值计算.....................................................................................................................................................8 6.7估值结论.....................................................................................................................................................8 7数据安全管理.............................................................................................................................................