| 股改对价计算依据与公允对价计算原则探讨 |
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| 引用本文： | 马世兵,徐高林.股改对价计算依据与公允对价计算原则探讨[J].现代财经,2005,25(10):26-31. |
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| 作者姓名： | 马世兵 徐高林 |
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| 作者单位： | [1]吉林大学商学院,吉林长春130023 [2]对外经济贸易大学保险系,北京100029 |
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| 摘 要： | 通过对22家股改试点代表性公司对价计算依据的逐一分析，其对价依据可归纳为保值法、退款法、让利法、保价法、直接法和待定法6种。其中前4种是可以推广的主要方法。那么针对试点过程中对价依据存在的问题如何加以改进则是值得研究的课题。
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| 关 键 词： | 股权分置 依据 比较研究 |
| 文章编号： | 1005-1007（2005）10-0026-06 |
| 收稿时间： | 2005-06-20 |
| 修稿时间： | 2005年6月20日 |
The Stock Changes to the Price Computation Basis and Fairly and Just Discusses to the Price Computation Principle |
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| Abstract: | Calculate basis through altering the representative company of experimental unit for 22 shares for price analyse one by one, it may sum up 6 kinds for price basis. They are insure value method and reimbursement method, let profit method, the method of support value, direct method and undetermined method. In which, former 4 kinds is the major method of popularizing. So in the process of experimental unit for price, it is the program of worth while research to how to improve according to the price basis existent problem. |
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| Keywords: | Stock Ownership Admeasurement Basis Comparison and Research |
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