巢湖学院学报Issue(4)：64-67,4.
并购中目标企业价值评估方法的选择和思考
ON SELECTION AND THINKING FOR THE WAYS OF VALUE EVALUATION OF TARGET FIRMS IN M﹠A
摘要
Abstract
With the development of the globalization of economy, merger and acquisition is an effective way for enterprises to pro-mote the competitiveness of the market and the development of industry and to get the appreciation for the enterprise value. How to correctly assess the value of enterprises in merger and acquisition is the key to the success of merger and acquisition. Reason-able selection and application of value assessment methods is the important link to ensure the accuracy of the evaluations. Dif-ferent methods of evaluation have their own characteristics and applicability. When the same companies choose different meth-ods of the value evaluation, the valuation results will vary. That will affect the pricing and decision making of the M&A. The mo-tive of M&A and types of target enterprises’ industry also affect the choice of evaluation methods. At last, in combination of the situations of our country, we put forward some proposals to improve the present situations of M&A evaluation.关键词
企业并购/价值评估/评估方法/建议Key words
merger and acquisition/value evaluation/evaluation methods/suggestions分类
管理科学引用本文复制引用
张梦晓..并购中目标企业价值评估方法的选择和思考[J].巢湖学院学报,2014,(4):64-67,4.基金项目
国家社科基金一般项目（项目编号:14BJY206)；安徽省哲学社会科学规划项目（项目编号:AHSK11-12D09) （）
