国内反向收购定价研究综述  

A Review of Pricing for Reverse Acquisition in China

作　　者：姚波[1] 胡金玲[1] 张质娇[1] 

机构地区：[1]西安财经学院商学院,陕西西安710100

出　　处：《西安财经学院学报》2011年第4期87-91,共5页Journal of Xi’an University of Finance & Economics

摘　　要：反向收购定价是反向收购能否成功的关键。本文首先介绍了一般企业价值的评估方法,并对反向收购定价的相关研究进行了综述。反向收购定价的研究成果分为两类,一类是"壳"公司定价的方法,包括壳公司定价的原理和壳公司价格影响因素的分析;另一类是转让资产定价的方法,包括常用的资产评估所使用的方法、资产转让定价的方式和关联方交易定价的方法。最后分析了国内相关研究的不足,并提出了未来研究的方向。Reverse acquisition pricing is the key to the success of reverse acquisition.This article introduces the evaluation methods of general enterprise＇s value,then reviews the researches related to reverse acquisition pricing.The research results can be divided into two categories.The first elaborates the methods of shell companies＇ pricing,including the principles of shell companies and the analysis of factors influencing the pricing of shell companies.The second discusses the ways of transfer assets＇ pricing,including the ordinary methods of asset valuation,pricing methods of assets transformation and pricing methods of related party transactions.Finally,the paper analyzes the deficiency of domestic researches,and puts forward views and suggestions for the direction and trend of the future research.

关 键 词：反向收购 定价 关联方交易 成本收益 

分 类 号：F276.6[经济管理—企业管理]