摘要
目标企业价值评估是企业并购成功与否的重要影响因素之一。并购协同效应是并购的主要动因,但是传统企业价值评估方法并未把并购协同效应对目标企业价值的影响考虑在内,因此,文章通过分析协同效应产生的动因及其对目标企业价值的影响,提出了考虑协同效应的并购目标企业价值评估的基本思路、公式及参数确定方法。
The business valuation of targeted merger enterprises is one of the important factors to influence the success of enterprise merger. The synergistic effect is the driving cause in enterprises merger, however, it is not considered in the targeted merger enterprises value based on the traditional business valuation methods. This paper analyses the driving cause of synergistic effect and the influence upon the value of targeted merger enterprises. It provides the basic idea, formula and parameters in business valuation of targeted merger enterprises based on synergistic effect.
出处
《北京工商大学学报（社会科学版）》
CSSCI
北大核心
2009年第6期96-99,共4页
JOURNAL OF BEIJING TECHNOLOGY AND BUSINESS UNIVERSITY:SOCIAL SCIENCES
