摘要
随着市场经济的发展，非上市公司的股权变动及变动所涉及的评估项目也日趋增多。对于这类资产评估，评估师的观点通常认为部分股权的价值等于公司整体评估价值乘以股权应占的份额。但从国内外的评估实践来看，非上市公司的股权价值，尤其是少数股权，并非如此。部分股权评估价值之和不一定等于企业整体评估价值，有可能会高于或低于企业整体评估价值。
Together with the increase of transactions between non－ listed companies' shares－ holders, related valuation tasks accelerate. In this specific area, valuers believe that the value of a certain part of the shares equals to the result of the whole business value multiplying its percentage accordingly. From practical view abroad, it is not the case in valuing the share value of non－ listed company, especially the minor shares. The total value of partial shares is not equal to the whole value of a business, sometimes more, sometimes less.
出处
《中国资产评估》
CSSCI
2000年第6期9-12,共4页
Appraisal Journal of China
