商品经济高度发达的今天 ,企业购并活动日益增多 ,收购方在确定目标方的企业价值时 ,不仅要考虑目标方企业的内在价值和市场价值 ,还要考虑协同价值 ,从而确定收购价格。协同价值 ,简而言之 ,就是指合并后的企业整体价值大于各个未经合并的单个企业的价值之和的那部分价值。它 Today’s highly developed commodity economy, mergers and acquisitions more and more activities, the acquirer in determining the target value of the enterprise, not only to consider the target company’s intrinsic value and market value, but also consider the value of synergy to determine the purchase price. Collaborative value, in short, refers to the part of the value of the merged enterprise as a whole greater than the sum of the value of each individual business without the merger. it