| 期权定价模型在公司购并中的应用 |
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| 引用本文： | 杨洪跃.期权定价模型在公司购并中的应用[J].太原科技,2003(4):23-24. |
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| 作者姓名： | 杨洪跃 |
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| 作者单位： | 山东大学管理学院 |
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| 摘 要： | 在公司购并中，如何对目标企业进行估价是一个技术性很强的问题。在讨论了传统企业估价方法及其不足的基础上，将期权定价理论引入企业估价，并对资产价值基础法进行了改进。完善公司购并定价的关键是要形成一个市场化的定价机制，让市场决定目标企业的价值。
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| 关 键 词： | 期权定价模型 公司并购 企业资产评估 收益法 企业价值 |
| 文章编号： | 1006-4877(2003)04-0023-02 |
| 修稿时间： | 2003年4月14日 |
The Application of Option Pricing Model at Company Merge and Acquisition |
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| Management College of Shandong University Yang Hongyue.The Application of Option Pricing Model at Company Merge and Acquisition[J].Taiyuan Science and Technology,2003(4):23-24. |
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| Authors: | Management College of Shandong University Yang Hongyue |
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| Institution: | Management College of Shandong University Yang Hongyue |
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| Abstract: | At merge and acquisition, how to evaluate the price of target company is a technical problem. In this article, the author first discussed the traditional evaluating methods and their shortcomings, and then made improvement to traditional methods based on the price of assets using option pricing model. Finally, the author told that the key of perfecting merge and acquisition pricing is to form a market in pricing mechanism and let market determine the price of target company. |
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| Keywords: | company merge and acquisition option pricing model evaluation to enterprise |
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