| 购并中的非上市企业价值评估 |
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| 引用本文： | 喻剑,何莉,张正华. 购并中的非上市企业价值评估[J]. 上海理工大学学报(社会科学版), 2002, 24(3): 254-258 |
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| 作者姓名： | 喻剑 何莉 张正华 |
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| 作者单位： | 上海理工大学管理学院 上海200093(喻剑，何莉)，上海理工大学管理学院 上海200093(张正华) |
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| 摘 要： | 研究了企业购并过程中最主要的方面，即目标企业-非上市企业的定价，购并中的非上市企业价值不仅包括企业没有被购并时作为一个整体的价值，还包括由于兼并产生的一系列协同效应和其他因素而导致额外的收益（溢价）的部分，那么非上市企业的价值就是购并前目标企业的价值加上溢价的一部分。
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| 关 键 词： | 非上市企业 价值评估 企业购并 |
Evaluating an unlisted company in merging |
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| YU Jian,HE Li,ZHANG Zheng-hua. Evaluating an unlisted company in merging[J]. Journal of University of Shanghai For Science and Technilogy(Social Science), 2002, 24(3): 254-258 |
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| Authors: | YU Jian HE Li ZHANG Zheng-hua |
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| Abstract: | The aim of the article is to do some study concerned in the main part of evaluating an unlisted company in merging, namely estimating the price of an objective enterprisean unlisted company. The value of an unlisted company in merging should include not only the value of the enterprise as a whole before being merged but also the benefit (excessive value) caused by the effect of coordination and other factors in the process of merger. So the value of an unlisted company can be calculated as the value of the objective enterprise before being merged plus the excessive value. |
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| Keywords: | merging unlisted company evaluating |
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