| 企业中的资产评估与资产交易价格的研究 |
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| 引用本文： | 孙敏,陈爱娟.企业中的资产评估与资产交易价格的研究[J].陕西理工学院学报(自然科学版),2000,16(3). |
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| 作者姓名： | 孙敏 陈爱娟 |
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| 作者单位： | 1. 西安理工大学,工商管理学院,陕西,西安,710048
2. 西安交通大学,管理学院,陕西,西安,710048 |
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| 摘 要： | 主要研究企业兼并的资产评估与资产交易价格问题。文中提出企业兼并资产评估标准与资产评估方法的选择取向、资产评估内容与评估值的具体确定 ,分析了评估值与资产交易价格产生差异的原因。并指出企业兼并中资产评估必须把握的几个问题。
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| 关 键 词： | 企业兼并 资产评估 资产交易价格 |
Study of assets evaluation and prices of assets exchange in enterprises |
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| SUN Min,CHEN Ai-juan.Study of assets evaluation and prices of assets exchange in enterprises[J].Journal of Shananxi University of Technology:Natural Science Edition,2000,16(3). |
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| Authors: | SUN Min CHEN Ai-juan |
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| Abstract: | This article mainly deals with the problem of assets evaluation and assets trading of enterprises in merger and acquisition. In the paper, the selection standards of assets evaluation is suggested, the evaluation contents and the ways of determining evaluation value are presented, the reasons of difference between evaluation value and trading value are analyzed, and several points in enterprises merger and acquisition that should be put into cansideration are stressed. |
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| Keywords: | merger and acquisition assets evaluation assets trading value |
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