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产权转让的形式多种多样,我国目前主要采取兼并和联营两种形式。产权转让,首先遇到的便是产权转让价格的确定问题。本文以兼并企业为例,谈谈产权转让价格的制定方法。一、被兼并企业有形资产的价值确定企业的产权转让价格应在确定企业资产价值的基础上制定。企业资产有有形与无形之分,其资产价值的确定方法也各不同。有形资产价值的计算与确定可分别采取帐面价值、重置价值、变现价值、清算变卖价值和产权资本化价值等多种方法。
There are various forms of property rights transfer, and China currently takes two forms of mergers and joint ventures. The first thing that is encountered in the transfer of property rights is the determination of the price of property rights transfer. This article takes the merger enterprise as an example to discuss the method of formulating the price of property rights transfer. I. The value of the tangible assets of the merged enterprise The transfer price of the enterprise’s property rights shall be determined on the basis of determining the value of the enterprise’s assets. Corporate assets are tangible and intangible, and the methods for determining their asset values are also different. The calculation and determination of the value of tangible assets can take various methods such as book value, replacement value, realizable value, liquidation sale value and capitalization value of property rights.