摘要
在企业并购的过程中,如何对目标企业的价值进行评估是一个非常重要的环节,也是并购双方所关注的焦点问题。本文对西方现有的并购定价理论进行了梳理,并就各种方法优缺点进行了评论,旨在为我国的企业并购决策提供参考。
During the process of M＆A,it is an extraordinary significant segment how to assess the value of target business.h is frequently the focus problem concerned to the two parties.The text also comments the virtues and defects of different means,besides reorganizes the external price theory available, which aims at supplying the reference for our country＇s strategy.
出处
《价值工程》
2007年第4期165-168,共4页
Value Engineering
基金
安徽省高校青年教师科研项目(2006jqw179)
池州师专社科项目(XYK200524)资助
