摘要
企业间并购从本质上讲是一项涉及资产的交易,而交易顺利进行的关键在于对交易资产或权益的合理定价。在企业并购过程中,资产评估是一个不可或缺的重要环节,它不仅可为被并购企业确定企业价值、并购方决策提供可靠依据,而且还是并购成功的基础。
Merge and acquisition among enterprises is a trade that relates to the capital. The key for the prosecution of trade is the sound prizing of the capital. So the capital evaluation is an indispensable tache. It not only brings forward the gist of the enterprise value and M/A decision-making, but also the successful base of M/A. on the base of understanding the use of M/A,
出处
《安阳工学院学报》
2007年第5期27-29,共3页
Journal of Anyang Institute of Technology
关键词
企业并购
评估标准
产权交易
M/A of the enterprise
evaluating standard
trade of the capital
