摘要
论述了企业并购中资产评估的必要性 ,从理论角度对企业并购中资产评估的目的、方法和范围进行了分析。阐述了我国企业并购中资产评估的现状 。
Discusses the necessity of asset appraisal in corporation merger and analyzes from the theory on methods and scope of asset appraisal in corporation merger.Expatiates on the situation of asset appraisal in corporation merger and raises several problems that need us to tackle.
出处
《哈尔滨商业大学学报（自然科学版）》
CAS
2002年第6期686-689,共4页
Journal of Harbin University of Commerce：Natural Sciences Edition
关键词
企业并购
资产评估
评估方法
价值类型
corporation merger
asset appraisal
appraisal methods
value types
