企业兼并为优势企业求发展,亏损企业找出路,走出了一条现实的路子。从全国各地企业兼并的实践看,虽然有许多值得推广的经验,也还存在着不少问题,其中最主要的就是企业拍卖时估价不合理。为此,有必要探讨企业兼并中资产的估价问题。在商品经济条件下,企业的价格应该等于其拍卖价格。如果兼并方负责偿还企业的债务,企业的拍卖价格应等于企业价格减去企业的负债量。由于各企业的不同差别,还应考虑其他许多因素。一般情况下,企业价格包括以下几个内容: 1.企业固定资产净值。通常对固定资产净值的价格计算方法为:固定资产净值=固定资产原价-折旧。由于拍卖 Mergers and acquisitions for the dominant enterprises for development, loss-making enterprises to find a way out of a realistic way. From the practice of mergers and acquisitions across the country, although there are many experiences worthy of promotion, there are still many problems, the most important of which is the irrational valuation of the company when auctioning. For this reason, it is necessary to discuss the valuation of assets in corporate mergers. Under the conditions of commodity economy, the price of a business should be equal to its auction price. If the merger is responsible for repaying the company’s debt, the company’s auction price should be equal to the company’s price minus the company’s debt. Due to the different differences between companies, many other factors should also be considered. Under normal circumstances, the company price includes the following contents: 1. The company’s net fixed assets. Generally, the calculation method for the net value of fixed assets is: net value of fixed assets = original value of fixed assets - depreciation. Due to the auction