摘要
并购作为企业规模扩张的一种效率较高的形式,被越来越多的企业所采用。而被并购企业价值的确定,即并购定价的准确与否直接决定着并购交易的成功或失败,以及并购后企业绩效的优劣。企业并购的定价方法有多种,各具特色,定价时应当视具体情况选取最为适合的定价方法以适应并购决策的需要。
As a relative efficient form of enterprises＇ scale outstretching, mergers and acquisitions is adopted by more and more enterprises. And the determination of the value of the enterprise merged and acquired, namely whether the mergers and acquisitions pricing is exact or not determines the dealing＇ s success or not directly and the performance after mergers and acquisitions. This text does not believe that there is a absolute correct pricing method of mergers and acquisitions. The method should be selected under different instances to adopt the decision need of mergers and acquisitions,
出处
《现代财经（天津财经大学学报）》
CSSCI
北大核心
2006年第4期23-26,共4页
Modern Finance and Economics：Journal of Tianjin University of Finance and Economics
关键词
并购
定价
目标企业
净现值法
Mergers and acquisitions
Pricing
Object enterprise
NPV method
