国有企业产权转让评估价值的合理确定  

The Rational Determination of the Assessed Value in Transformation of Property Rights of State-owned Enterprises

作　　者：梁玉红[1] 

机构地区：[1]中共江西省委党校,江西南昌330003

出　　处：《四川行政学院学报》2007年第5期78-80,共3页Journal of Sichuan Administration Institute

摘　　要：评估价值是产权交易合理定价的依据,做好国有资产评估能使产权产易有章可循,并能有效地防止国有资产流失。在产权交易过程中,当交易价值低于评估结果的90%时,应当暂停交易。但目前在产权交易公告中大部分是以评估后的净资产作为参考价格的,而且是一个定值,很容易给暗箱操作提供机会,容易产生贪腐。故产权交易前应科学地确定国有企业产权转让评估价值,使评估结论能够合理、公正地反映被评估资产的当期价值,真正成为产权交易可以依据的基价。Assessing value is the basis of the reasonable pricing for property rights trading, good assessment of state-owned assets can make property rights trading rule - based, and can effectively prevent the loss of state assets. In the process of property transactions, when the value of the transaction is less than the 90% of the assessing outcome, the transaction should be suspended. Before property transactions we should scientifically determine the assessed value of transformation of property rights of state - owned enterprises, so that assessment conclusions can be rational, fair reflection of the current value of the assessed assets, cart truly become the base price for property rights transactions.

关 键 词：国有企业 产权转让 资产评估 价值区间 

分 类 号：F27[经济管理—企业管理]