试析外资并购国内企业过程中的资产评估问题  

The Analysis of Asset Evaluation Problems in the Process of Foreign Acquisition of Domestic Enterprises

作　　者：沈菊[1] 赵海林[1] 

机构地区：[1]南京财经大学,江苏南京210003

出　　处：《南京财经大学学报》2009年第6期55-57,共3页Journal of Nanjing University of Finance and Economics

摘　　要：并购是跨国公司进入中国市场的主要方式,而目标企业定价成为各界关注的核心问题。本文在探讨外资并购目的的基础上,指出目前评估思路的局限性,并针对局限性提出如何拓宽评估思路的几点建议。Acquisition is the main way of transactional corporations entering Chinese market. And the target corporate pricing becomes the core problem that public concern. On the basic of studying the purpose of foreign acquisition, this paper points out the limitation of the present evaluation thought and puts forward some suggestions on how to widen the evaluation thought according to the limitation.

关 键 词：外资并购 企业定价 资产评估 

分 类 号：F271[经济管理—企业管理]