上市公司壳资源价值分析

Value Analysis of Listed Companies Shell Resources

本文主要从买壳的角度出发,分析了壳资源产生的原因,把买壳上市作为一种多层次的兼并收购和利益追求行为,分层次地讨论壳资源的价值,结合中国借买壳上市公司市场实况选择合理的评估方法对壳资源加以评估,并分析了壳资源所处环境对壳价值的影响,以壳的价值为研究终点和重点,利用为探索合适并具有操作性的壳的定价提供理论依据。为借买壳上市公司壳资源的正确选择提供依据。

This paper mainly from the perspective of shell-buyer ana/yzes the causes of shell resources, takes going public through buying a shell as a behavior of multi-level mergers and acquisitions and the pursuit of interests, hierarchical discusses the value of shell resources, and combined with the conditions of borrow back-door listed companies in China to choose a rational assessment method to evaluate the shell resource, analyzes the impact of the shell resource environment on the value of shell. This paper takes the value of shell as the research point and focus, hoping to find proper and feasible theoretical basis for price-setting of the shell and provide evidence to the right choice of shell resources for borrow back-door listed companies.