臺灣媒體產業在1993年開放以來，產生了巨大的變化，由原本的賣方市場轉變成買方市場，媒體企業紛紛上市上櫃。此外，企業資本額達三千萬以上者，其財務報表需經由會計師簽證。在美國電視媒體企業已有66家上市公司在紐約證券交易所掛牌交易；雖然臺灣目前只有中國電視公司在臺灣證券交易所掛牌上市交易，但是媒體企業的評價已日漸重要。 企業價值評估分類會因為不同的學者觀點有不同的分類方式。本研究歸納11種企業價值評估方法，並藉由國內外實證文獻整理，來分析各種評價方法的優劣。 本文認為，未來研究電視媒體企業價值評估，可以朝多種企業價值評估模式來評估，或者考量近一兩年的實務上運用新興企業價值評估方法，以及考慮非財務數字如收視率等變數。

After Media deregulation, Taiwan Media had been changed a lot. Media market has transferred to buyer market, and there were many media company are listed on OTC. In additionally, financial reporting has to announced by accountant if its capital were over NT 30 million dollars. There are 66 TV companies listed NYSE. Though only CTV listed in OTC, but evaluation of media cooperation is more important. Evaluation's classification will be different by different point of view. This study generalized 11 evaluation methods. This study also analyzed those methods through making up practical researches. The conclusion is followed: research in TV media cooperation valuation could use multi-evaluation model, or consider recent newly methods, and non-financial data such as ratings, etc.