作 者: ;
机构地区: 华南师范大学法学院
出 处: 《东莞理工学院学报》 2005年第2期44-47,共4页
摘 要: 资产评估是成功实现有效企业并购的关键。在我国,企业并购涉及大量的国有资产,对国有资产进行价值评估有双重功能即防止国有资产流失和使国有资产保值增值。但是,目前在我国企业并购中,对国有资产价值的评估还存在诸多问题,文章对这些问题从法律的角度进行了分析并提出了相应的建议和意见。 Assets assessment is the key to a succenful merger of enterprises. In China, the evaluation of State-owned assets involved in merging enterprises has double functions: to prevent the loss of State-owned assets and to ensure the preservation and increase of State-owned assets. However, there still exist a lot of problems in merging enterprises nowadays in China. This paper interds to analyze and solve those problems from the legal point of view.