摘要
本文以152家进行股权分置改革的上市公司的公开数据资料为样本,使用Excel软件与SPSS12.0统计软件进行了相关分析,确定股票市价与市净率之间存在着十分显著的线性相关关系,而后得出了非流通股价值评估的回归模型。根据模型,本文还对股权分置改革中上市公司非流通股定价的合理性进行了检验。
In this article, the author conducted open data of 152 listed companies performing share reform by statistic software EXCEL2000 and SPSS12.0, and reached a conclusion that there is a distinguished correlation between share price and price/book value ratio. Then the author got the regression model for valuing non-tradable shares’ market price through price/book value ratio, and tested the rationality of the model.
出处
《中国资产评估》
2008年第3期20-23,共4页
Appraisal Journal of China
