With the rapid development of China's economy,the number of domestic listed companies is constantly increasing,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.
关键词
并购重组/上市公司/资产价值评估/交易定价
Key words
mergers and acquisitions/listed companies/asset value evaluation/transaction pricing