摘要
随着我国对金融业深化改革、转型发展的新要求下,金融业企业的股权交易行为日益频繁。笔者结合近期承接的一个证券公司股权转让评估项目的经验,分析了证券公司的经营特点,并以案例为基础,总结了证券公司市场法评估过程中应注意的要点,特别是希望通过对市场法在企业价值评估中修正体系的建立与调整进行共同探讨,进一步提升对于证券企业评估方法的实际应用水平。
With the new requirements of deepening reform,transformation and development of China’s financial sector,equity transactions of financial enterprises are becoming more and more frequent.Combined with the equity transaction case of an investment bank recently,the author analyzes the operating characteristics of the Investment bank,and summarizes the key points that should be paid attention to in the process of Investment banks’valuation based on the case.Through the joint discussion on the establishment and adjustment of the correction system of relative valuation in enterprise valuation,the author hope to improve the practical application of evaluation methods for Investment bank.
作者
国栋
张莹
施展
李文华
Guo Dong;Zhang Ying;Shi Zhan;Li Wenhua(Tianjin Huajiaxin Appraisal CoLTD,Tianjin,300457;Tianjin University of Commerce School of Management,Tianjin,300382)
出处
《中国资产评估》
2021年第8期69-81,共13页
Appraisal Journal of China
关键词
资产评估
证券公司
市场法
案例
Appraisal
Investment bank
Relative Valuation
Case