The paper discusses the principle used to calculate the future cost of enterprose by using the estimating model DCF, and expounds the necessity for correcting the calculated future cost and methods.

• 摘要论述了利用DCF估价模型测算公司未来价值的基本方法，同时阐述了对该方法所计算出的未来价值需要修正的原因以及修正方法。