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随着我国市场经济的快速发展及国有企业改革的纵深推进,企业之间出现了众多的并购与重组行为,通过企业之间的并购提高企业的竞争实力,有利于企业多元化经营战略的实现。资产评估作为企业并购过程的一项重要环节,为企业并购发挥了重要作用,既提供了重要的企业资产数据,为企业是否进行并购决策提供了依据,同时也决定了企业并购决策制定。本文首先对资产评估的重要性进行简单阐述,针对当前企业并购过程中存在的资产评估问题,结合实际案例探讨有效的解决对策。
With the rapid development of China’s market economy and the deepening of the reform of state-owned enterprises, there have been numerous mergers and acquisitions and reorganizations among enterprises. The merger and acquisition of enterprises can enhance the competitiveness of enterprises and is conducive to the realization of diversified management strategies. Assets assessment, as an important part of M & A, plays an important role in M & A. It not only provides important data on enterprise assets, but also provides a basis for whether M & A decisions are made or not, as well as decision-making on M & A. This article first briefly describes the importance of asset appraisal, aiming at the existing assets appraisal problems in the process of mergers and acquisitions of enterprises, and discusses the effective countermeasures based on the actual cases.