摘要
随着企业并购这种市场经济活动在我国的开展,企业并购过程中的价值评估将会引起人们更多的关注。并购中的协同效应和控股权价值的评估是最主要溢价问题,是评估师要关注的问题。
As the number of Merge and Acquisition was growing, appraisals involved in these activities have at-tracted more and more public attention. In the process of Merge and Acquisition, synergy and control-ling interests are the tow value factors which play significant roles for price premium. Appraisers shouldattach greater attend to these two factors.
出处
《中国资产评估》
CSSCI
2002年第4期18-20,共3页
Appraisal Journal of China
