我国公司管理层收购定价制度的现状企业净资产价值是定价的最重要基础1997年,国有资产局和国家体改委联合发布了《股份有限公司国有股股东行使股权行为规范意见》,允许国有股股东将国有股股份转让给境内外的自然人和法人,并对转让价格作了明确要求:“转让股份的价格必须依据公司的每股净资产值、 State-owned Assets Supervision and Administration Commission of State-owned Assets Supervision and Administration jointly promulgated the ”Opinions on the Norms of State-owned Stockholders in the Exercise of Equity“, which allowed the state-owned stockholders to State-owned shares were transferred to natural and legal persons at home and abroad, and the transfer price made a clear requirement: ”The price of the shares transferred must be based on the company’s net asset value per share,