上市公司并购重组与企业整体资产评估  

Merger and acquisition reorganization in stock market and overall assets evaluation of corporations

作　　者：安慧[1] 

机构地区：[1]郑州轻工业学院管理工程系,河南郑州450002

出　　处：《郑州轻工业学院学报（社会科学版）》2003年第2期34-37,共4页Journal of Zhengzhou University of Light Industry：Social Science Edition

摘　　要：随着我国证券市场的日益发展和完善,上市公司间的兼并、收购和资产重组等经济活动日趋频繁,企业整体资产评估是并购重组过程中资产业务的基础,是资产或产权交易的前提条件。尽管实践中可以通过多种估价方法来估测企业整体资产的价值,但由于我国资产评估市场尚不成熟,企业整体资产评估缺乏科学、可行的评估体系,评估结果难以真正地反映企业整体资产的内在价值。因此,必须采取有效措施规范资产评估市场,提高整体资产评估的质量,为证券市场的健康发展打下良好的基础。With the gradual development and perfection of our stock market,the merger,acquisition and assets reorganization among the listed companies become more and more frequent.The overall assets evaluation of corporations is the basis of the assets management in the process of merger and acquisition,and also a prerequisite for the transaction in assets or property rights.Although many methods can be used to evaluate the assets in practice,the result of evaluation is really hard to reflect the internal value of the overall assets because of the immature assets evaluation market and lacking scientific,feasible evaluation system and rules.Therefore,in order to improve the quality of overall assets evaluation and lay a sound foundation for the smooth development of the stock market,some effective measures should be adopted to regulate the market of assets evaluation.

关 键 词：并购 重组 企业整体资产评估 内在价值 上市公司 

分 类 号：F832.48[经济管理—金融学] F271