| 资产结构的基本分类与清算价值的基本衡量 |
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| 引用本文： | 阮建军,陈雨溦.资产结构的基本分类与清算价值的基本衡量[J].佛山科学技术学院学报(社会科学版),2014(1):47-52. |
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| 作者姓名： | 阮建军 陈雨溦 |
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| 作者单位： | [1]佛山科学技术学院会计系,广东佛山528000; [2]中联煤层气国家工程研究中心,北京100095 |
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| 摘 要： | 公司账面价值与清算价值的偏离程度和公司资产结构类型之间存在着高度的关联关系,不同的偏离程度通常对应着不同的资产结构类型。公司的资产结构类型可划分为强金融资产、强实物资产、强无形资产三种基本类型。其中,强金融资产结构类型公司账面价值与清算价值之间的偏离程度最小,最易于衡量。所以,基于清算价值衡量的股权资本套利模型通常会在强金融资产结构类型类公司中应用。
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| 关 键 词： | 资产结构 清算价值 股权套利 |
Classification of Asset Structure and Measurement of Liquidation Value |
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| Institution: | RUAN Jian-jun ,CHEN Yu-wei (1. Department of Accounting, Foshan University, Foshan 528000 ,China;2.Research Center of National Engineering on China united CoMbed Mechane, Beijing 100095,China) |
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| Abstract: | The degree of deviation between a company＇s book value and its liquidation value is highly correlated with the pattern of its asset structure. That is, a particular degree of such deviation usually corresponds to a particular pattern of asset structure. The classification of asset structure can be described as three common patterns and characterized respectively by strong financial assets, strong tangible assets and strong intangible assets. For a company structured strongly with financial assets, the degree of deviation between its book value and liquidation value tends to be fairly low and the easiest to measure. Therefore, it is a common practice to apply the equity arbitrage model which is based on the measurement of liquidation value in a company structured strongly with financial assets. |
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| Keywords: | asset structure liquidation value equity arbitrage |
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