摘要
通过对几种常用的企业并购中价值评估方法的分析,提出采用《国有资本金效绩评价规则》中对竞争性工商企业的财务指标定量评价与层次分析法的定性评价相结合(简称层次分析结合法)的企业价值比较方法。在介绍层次分析结合法原理的基础上,阐述了其在企业并购实践中的有效应用。
It analyzes the specialty and shortcomings of some evaluating means＂ for the compare of enterprise value. It brings forward the evaluating means which is united by the quantitative evaluation for finance index for the emulative enterprise by the adoption of the ＂the evaluating rules for national capital＂ and the qualitative evaluation in Analytic Hierarchy Process （shortened AHP-Added Method） . Based on the introduction of its basic theory and constructive method, its feasibility and effectiveness are showed in the practical annex and purchase of enterprise in this paper.
出处
《安阳工学院学报》
2007年第2期49-52,共4页
Journal of Anyang Institute of Technology
