摘要
本文根据上市公司的特点,提出了上市公司购并所采用的价值评估方法,即帐面价值基础法、市场价值法、市场比较法、资本资产定价模型法和折现现金流量法,这些方法在上市公司购并的实际操作中具有一定的实用价值。
:According to the characteristic of listing company, this article mainly deals with methods of listing company evaluation. That is, basis on accounting value, marketing value, comparable value, capital asset price model and cash flowing. These methods have practical value in listing company operating of Merge &Acquisition.
出处
《技术经济与管理研究》
2001年第5期62-63,共2页
Journal of Technical Economics & Management