壳资源价值的评估方法及其适用性  

The evaluation method of shell resource value and its applicability

作　　者：冯钰 FENG Yu(Business School,Xi＇an International Studies University,Xi＇an 710128,China)

机构地区：[1]西安外国语大学商学院,陕西西安710128

出　　处：《河北工程大学学报（社会科学版）》2018年第3期30-32,共3页Journal of Hebei University of Engineering(Social Science Edition)

基　　金：2017年陕西省人文社科项目(编号:2017ADR024)

摘　　要：目前常见的壳资源评估方法主要有四种,包括资产基础法、市场比较法、收益现值法和期权价值评估法,每种方法有不同的理论依据。分析每种方法的优缺点和适用性,对于企业壳资源价值的评估具有一定的借鉴意义。At present, common shell resource evaluation methods mainly involve four kinds--asset base, market comparison approach, income present value method and the option valuation method, each of which has different theoretical basis. This paper analyzes the advantages and disadvantages and applicability of each method, which has certain reference significance to the evaluation of enterprise shell resource value.

关 键 词：壳资源 反向收购 评估方法 

分 类 号：F830.91[经济管理—金融学]