| 企业并购中目标公司的价值评估方法分析 |
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| 引用本文： | 梁汝新.企业并购中目标公司的价值评估方法分析[J].价值工程,2009,28(5):164-165. |
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| 作者姓名： | 梁汝新 |
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| 作者单位： | 山东省民政厅,济南,250014 |
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| 摘 要： | 企业并购是当今学术界、实业界关注的重要热点,并购重组是我国企业发展壮大的必然之路,目标企业合理的并购价格就成为提高并购成功率的关键因素。分析了现金流量法和市场价值法评估的优缺点,提出了引进实物期权的目标企业价值评估方法,以便更准确的评估目标企业价值。
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| 关 键 词： | 企业并购 目标公司 现金流量法 市场价值法 实物期权 |
To Analyze on Evaluating Method of the Target Company's Value in the Merging and Acquisitiring of Enterprises |
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| Liang Ruxin.To Analyze on Evaluating Method of the Target Company''s Value in the Merging and Acquisitiring of Enterprises[J].Value Engineering,2009,28(5):164-165. |
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| Authors: | Liang Ruxin |
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| Institution: | Shandong Civil Affairs Department;Jinan 250014;China |
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| Abstract: | In today's academia and the business community mergers and acquisitions are important hot spots.Merger and reorganization is an inevitable road for China's enterprises to grow.A key factor to improve the success rate of M & A is target companies' reasonable price.The article analyzes the advantages and disadvantages of the traditional pricing methods.The real option value assessment methods are introduce to this article for a more accurate assessment of the target enterprise value. |
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| Keywords: | merging and acquiring of enterprises target company cash flow market value method real option value |
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