上市公司并购重组标的资产价值评估与交易定价关系研究

Research on the Relationship Between Asset Value Evaluation and Transaction Pricing of Listed Companies'Mergers and Acquisitions

伴随我国经济的快速发展,国内上市企业数量不断增多,企业并购重组活动愈加频繁。并购重组过程中标的资产的价值评估起着至关重要的作用。准确评估标的资产价值能够为交易定价提供参考,有助于双方确定合理的交易价格,最大程度实现双方利益的最大化。标的资产价值评估应该基于全面、客观的信息数据,评估方法应该科学可靠并采用多种方法相互验证,确保标的资产价值评估的准确性。文章主要探讨上市公司并购重组标的资产价值评估问题,指出其与交易定价的关系,并提出合理化措施,旨在确保资产价值评估的有效性。

With the rapid development of China's economy,the number of domestic listed companies is constantly increa sing,and enterprise mergers and acquisitions are becoming increasingly frequent.The value evaluation of underlying assets in the merger and reorganization process plays a crucial role.Accurately evaluating the value of underlying assets can provide reference for transaction pricing,help both parties determine a reasonable transaction price,and maximize the benefits of both parties.The value evaluation of underlying assets should be based on comprehensive and objective information data,and the evaluation methods should be scientific and reliable,and multiple methods should be used to verify each other to ensure the accuracy of the value evaluation of underlying assets.This study mainly explores the issue of asset value evaluation of mergers and acquisitions of listed companies,points out its relationship with transaction pricing,and proposes reasonable measures to ensure the effectiveness of asset value evaluation.