Abstract: At the current stage of high-quality economic development, enterprises were required to take more responsibilities in environmental, social, corporate governance and other aspects. The connotation of enterprise value was gradually diversified. It was especially true for agricultural enterprises, which relied closely on the natural environment to achieve their own development and shoulder many important social responsibilities such as ensuring food security and increasing the income of farmers. Based on the existing enterprise value evaluation theories and methods, the existing research results of non-agricultural enterprise and agricultural enterprise value evaluation were combed from the perspective of economics, economics and sociology, and the future development direction of agricultural enterprise value evaluation was explored. It was believed that further research should be carried out in the future in three aspects： The diversified understanding of enterprise value, the exploration and improvement of evaluation methods, and strengthening the monetization evaluation of agricultural enterprise value.

Key words: agricultural enterprises, enterprise value evaluation, research overview