摘要
上市公司资产评估是企业上市以及收购兼并中技术性最强的环节 ,也是购并双方谈判交易的基础。目前在上市公司资产评估中存在一些问题 ,影响企业的改制上市进程和经营发展 ,必须采取相应对策来解决 ,通过资产评估正确地反映上市场公司的价值 ,才能有效地维护国家和投资者的利益 ,吸引广大投资者为企业筹集必要的资金 ,才能为企业正确地进行经营决策提供客观依据。
Assessment of Assets for a listed company is technologically the strongest link in listing on the stock exchange, purchase and annexation, and also a basis on which the buying party and the selling party in the annexation start their negotiation and deal. There are some problems in assets assessment for a listed company at present, which are to so much affect the course of reform, listing and operation and development of a business that some relevant measures must be taken against them. Only by faithfully reflecting the worth of a listed company through assessment of assets can the interests of the state and investors be effectively protected, the vast investors be attracted to raise necessary funds to businesses, and the objective basis be provided for businesses to make correct operating policies.
出处
《沈阳农业大学学报(社会科学版)》
2003年第1期11-13,共3页
Journal of Shenyang Agricultural University(Social Sciences Edition)
关键词
上市公司
资产评估
劣质资产
评估标准
a listed company
assessment of assets
inferior assets
criterion of assessment