上市公司资产评估的理论解释

上市公司在改制上市、兼并收购和物价大幅变动时一般都需要进行资产评估 ,从会计角度看资产评估是重新确认资产价值 ,真实反映企业财务状况的一种手段 ,而从经济学理论的角度看 ,资产评估同时具有节约市场交易费用 ,优化资源配置的作用。无论是在改制上市还是在兼并收购情况下进行的资产评估 ,都是采用一次契约的形式来实现交易目的

A Theoretical Explanation on the Assets Valuation of the Listing Corporations

As a rule, listing companies need to undergo assets evaluation in the process of IPO, takeover and acquisition, and in the situation of sharp price fluctuation. From an accounting perspective, assets valuation is a way in which the value of assets is re-measured in order to reflect the real financial condition of a company. However, from an economic perspective, assets valuation plays a role of not only reducing transactional costs but also optimizing resources configuration. The assets valuation for IPO, takeover or price fluctuation is carried out in the form of one-time contract to fulfill the transactional objective.