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法人股价值评估是资产评估在 新的经济形势下的新领域。本文分析了法人股 价值评估的政策风险和市场风险及在评估实务 操作中存在的技术障碍,提出了根据风险控制 的原则在价值类型、评估方法、报告披露等方面 应关注的事项。作者收集了2003年上市公司法 人股拍卖的245个案例,分析了交易价格与每股 净资产、二级市场流通股股价的关系,做出了法 人股交易溢价率与上市公司各项财务指标间的 图形分析。
The valuation of legal person shares is a new area of asset valuation under the new economic situation. This paper analyzes the policy risk and market risk of legal person shares value assessment and the technical obstacles existing in the practice of assessment, and puts forward some issues that should be paid attention to according to the principle of risk control in terms of value type, assessment method and report disclosure. The author collected 245 cases of auction of legal person shares of listed companies in 2003, analyzed the relationship between transaction price and the net assets per share and the tradable shares in the secondary market, and made a graph of the premium of legal person traded shares and the financial indicators of listed companies analysis.