价值理论视角下企业拆分的绩效改进与评判  

Performance Improvement and Evaluation of Corporate Spin-offs from the Perspective of Value Theory

作　　者：陈金松[1] 

机构地区：[1]南阳理工学院,河南南阳473004

出　　处：《南阳师范学院学报》2013年第5期27-29,共3页Journal of Nanyang Normal University

摘　　要：在经济衰退的大环境下,几乎所有行业的估值都会降至一个较低的水平,而经济恶化和信贷市场中产生的诸多问题会使更多的企业陷入危机之中,迫使其需要通过剥离资产等方式筹集更多的资金用以渡过难关。因此,作为现实经济中饱受关注的问题,对企业拆分的绩效进行评判就显得尤为必要。Against the general backdrop of global economic recession, the valuation of almost all industries will in- evitably drop to a lower level; while economic deterioration and credit market problems as such will put more enter-prises into a predicament, forcing them to strengthen financing through divestitures in order to get by. Therefore, it is of profound necessity to carry out performance evaluations on corporate spin-offs, an issue which has stirred much concern in real-world economies.

关 键 词：企业拆分 绩效改进 绩效评判 价值理论 

分 类 号：F27[经济管理—企业管理]