摘要
国有股定价是国有股转让的核心。从历史发生的角度看,每股净资产定价具有一定的合理性。参照国际市场股权交易的定价方法,国有股转让定价应以市场为基础,把历史的账面净资产价值、体现未来盈利能力的战略价值和社会价值共同纳入财务估价模型,并建立规范的评标竞价机制。
The pricing of state-owned shares is the center of transferring. According to equity valuation method in in- ternational market, the equity valuation in state-owned enterprises should build up a financial model, including the book value, the strategy value, and society value, and establish the norm of pricing mechanism.
出处
《吉林省经济管理干部学院学报》
2005年第2期5-8,共4页
Journal of Jilin Province Economic Management Cadre College
关键词
国有股转让
财务估价模型
评标机制
The transferring of state-owned shares
Financial valuation model
Valuation bid system
