国有资本重组中的企业价值评估研究

企业价值评估是国有资本重组中的核心要素与关键环节。目前,国有资本重组的形式主要有改制过程中的重组、兼并收购重组、国有资产合并重组、剥离与分立等。完善国有资本重组中价值评估应采取以下措施:建立完善的制度与法律法规体系,明确企业价值评估的功能与定位;加强企业评估技术研究;完善无形资产评估程序;科学使用企业价值评估结果等。

The Research on Business Valuation in the Recombination of State-owned Capital

Business valuation is the core element and key problem of the recombination of state-owned capital.At present,the recombination forms of the state capital are recombination in the period of strypped-down,merger and acquisition recombination,state-owned assets combination recombination,peel and divided,etc.Perfecting capital value evaluation of recombination of state-owned should take the following measures: to establish a perfect system and legal laws and regulations,clear the function and orientation of en...