论企业产权交易的价格形成机制

A Discussion about Price Forming Mechanism of Enterprise Property Transaction

确定合理的企业产权转让价格是企业产权交易活动得以顺利进行的必要保证。本文以马克思的劳动价值论为基础，对企业产权交易的价格形成机制进行系统分析，旨在找出影响产权转让价格的各种因素及产权转让价格的形成规律，为交易双方制定合理的企业价格提供参考依据，促使企业产权交易行为合理化，提高产权交易的成功率。本文还对当前企业转让价格制定中存在的问题作出归纳总结并提出相应解决问题的对策。

To determine a reasonable transferring price of enterprise property is a necessary guarantee ofsuccessful trading ofthe entenrise property.Based on marxist labour theory ofvalue,a systemetic analysisof the price forming mechanism of enterprise property transaction is presented to find out various elementswhich influence property transaction price and its forming law so as to provide reference basis for the twoparties in transaction to determine a reasonable price ofenterprise thereupon to rationalize the behavior ofenterprise property transaction and develop its success rate. In addition,the problems existing in the decision of enterprise transferring price are discussed and corresponding counteimeasures for solving the problems are suggested.