首页 | 本学科首页   官方微博 | 高级检索  
     检索      

我国上市公司资产评估结果偏差原因分析及对策
引用本文:杜祖丽.我国上市公司资产评估结果偏差原因分析及对策[J].沈阳农业大学学报(社会科学版),2003,5(1):11-13.
作者姓名:杜祖丽
作者单位:沈阳市大东区行政事业单位财务集中管理办公室,辽宁,沈阳,110041
摘    要:上市公司资产评估是企业上市以及收购兼并中技术性最强的环节 ,也是购并双方谈判交易的基础。目前在上市公司资产评估中存在一些问题 ,影响企业的改制上市进程和经营发展 ,必须采取相应对策来解决 ,通过资产评估正确地反映上市场公司的价值 ,才能有效地维护国家和投资者的利益 ,吸引广大投资者为企业筹集必要的资金 ,才能为企业正确地进行经营决策提供客观依据。

关 键 词:上市公司  资产评估  劣质资产  评估标准
文章编号:1008-9713(2003)01-0011-03
修稿时间:2002年12月13

Problems Existing in Assets Assessment for A Listed Company and Relevant Measures
DU Zu-li.Problems Existing in Assets Assessment for A Listed Company and Relevant Measures[J].Social Science Journal of Shenyang Agricultural University,2003,5(1):11-13.
Authors:DU Zu-li
Abstract:Assessment of Assets for a listed company is technologically the strongest link in listing on the stock exchange, purchase and annexation, and also a basis on which the buying party and the selling party in the annexation start their negotiation and deal. There are some problems in assets assessment for a listed company at present, which are to so much affect the course of reform, listing and operation and development of a business that some relevant measures must be taken against them. Only by faithfully reflecting the worth of a listed company through assessment of assets can the interests of the state and investors be effectively protected, the vast investors be attracted to raise necessary funds to businesses, and the objective basis be provided for businesses to make correct operating policies.
Keywords:a listed company  assessment of assets  inferior assets  criterion of assessment  
本文献已被 CNKI 维普 万方数据 等数据库收录!
设为首页 | 免责声明 | 关于勤云 | 加入收藏

Copyright©北京勤云科技发展有限公司  京ICP备09084417号