基于并购目的的企业风险价值评估研究  

Research on the Evaluation of Enterprise Risk Value Based on the Purpose of M&A

作　　者：林旭[1,2] 

机构地区：[1]江苏大学财经学院,江苏镇江212013 [2]国泰君安证券镇江营业部,江苏镇江212013

出　　处：《企业技术开发》2016年第10期130-132,共3页Technological Development of Enterprise

摘　　要：随着经济全球化的逐渐深化发展,并购活动已经成为企业获取全球资源的一项重要的资本运营方式。而企业的风险价值评估关系到并购企业的价值核算,对并购决策具有十分重要的意义。文章基于并购企业的风险评估价值,对企业风险价值评估现状进行探讨,旨在完善企业风险价值评估体系,提高并购价值评估的准确性,规避企业在并购中的风险。With the gradual deepening of economic globalization,mergers and acquisitions have become an important way of capital operation for enterprises to obtain global resources.The risk value evaluation of the enterprise is related to the value accounting of the M & A enterprises,which is of great significance to the decision of the merger and acquisition.In order to improve enterprise risk evaluation system and the accuracy of the assessment of the value of mergers and acquisitions,this paper explored the status quo of enterprise risk assessment value based on the risk assessment value of mergers and acquisitions.

关 键 词：企业并购 风险价值评估 规避风险 

分 类 号：F276.44[经济管理—企业管理]