我国主板市场资产评估情况统计分析报告(2022年度)  

Statistical Analysis Report on Valuation of Domestic Main Board Market(2022)

作　　者：中国资产评估协会课题组 The Research Group of China Appraisal Society

机构地区：[1]不详

出　　处：《中国资产评估》2024年第2期4-9,共6页Appraisal Journal of China

摘　　要：为全面了解资产评估在我国资本市场的参与和服务情况,客观反映资产评估规范和促进资本市场发展的基础作用,中国资产评估协会组织编写了《我国主板市场资产评估情况统计分析报告(2022年度)》,并于2023年印发。本文就其中的主要内容进行了摘编,从中国证券市场筹资运行情况、主板市场IPO资产评估分析、主板市场重组委审核项目资产评估分析、主板市场商誉减值测试及资产评估统计分析、供给侧结构性改革下的重组委审核项目涉及资产评估服务情况分析、资产评估机构参与主板市场评估情况分析等方面进行了介绍。To fully understand the participation and service of valuation in domestic capital market,and objectively reflect the basic role of valuation norms and promoting the development of capital market,China Appraisal Society organized and drafted Statistical Analysis Report on Valuation of Domestic Main Board Market(2022),which was issued in 2023.This article excerpts the main contents of the report and summarizes the following six aspects:the financing operation of domestic securities market;the Main Board market IPO valuation analysis;the analysis of Reorganization Committee audit items valuation in the Main Board market;the analysis of impairment test of goodwill and appraisal statistics in the Main Board market;the analysis of Reorganization Committee audit items involving valuation service under the Supply-side Structural Reform;the analysis of valuation corporations that participate in the Main Board market valuation.

关 键 词：资产评估 主板市场 首次公开募股 重大资产重组 商誉减值测试 

分 类 号：F270[经济管理—企业管理]