The Merger, Acquisition And Reorganization Of Listed Companies In Asset Appraisal Research Hence

In recent years, with the establishment of the modern enterprise system and thedevelopment of the property rights market, and the constant improvement of China’scapital market, China’s modern capital market has being developed rapidly, which haspromoted the flow of enterprise resources and promoted the vigorous development ofenterprise restructuring property right trading activities.On the basis of the company law requirements, there must be assets assessment beforereorganization. Enterprise quality assets inject into the listed company throughreorganization, which can effectively improve the quality assets of the listed company, it isalso an important way to improve resource utilization. In the process of high quality assetsbeing injected into the listed company, there always is value added. How to treat theappreciation rate in the restructuring process has very important practical significance.Based on the2005to2010listed companies in China M&A typical cases material as thebackground, listed companies on China’s assets reorganization the value-added valuationsempirical and case study, the thorough analysis, acquisition and reorganization of listedcompanies in the asset appraisal increment rate, for scientific evaluation assets providesreference.The first part of is the preface, mainly introduced the topic of the significance andbackground, looking back on the past scholars at home and abroad to enterprise merger andreorganization and value evaluation of the research, this paper puts forward the researchtarget, research methods and research content; The second part is the study of the theory ofthe assets evaluation, the purpose of which is to make an empirical test on the documentafter the theory of matting; The third part through the collection and analysis of2005-2010merger and reorganization of listed companies in China assets evaluation data, listedcompanies on China’s assets evaluation situation statistical analysis; The fourth part is thecase analysis, through the case way further elaborates the assets evaluation increment rate;The fifth part is the conclusion and looking, and point out the insufficiency and thesubsequent this research direction.