The Influence Factors Analysis Of Assets Evaluation Increment Rate In The Listed Corporation Merger And Acquisition

There are many forms for the mergers and acquisitions of listed company. Each company can choose the appropriate way according to their own situation and their desired goals. No matter which way to choose,it can not do without a very important steps-assets evalution. As the name implies, assets evaluation is to evaluate the estimates of the oblect’s mergers and acquisitions,it is an indispensable important segment which plays an inreplaceable role to complete the mergers and acquisition smoothly. It is not hard to find that the assessed value always presents a certain gap with the book value.Because of the existence of subjective and objective factors, the increment rate of assets evaluation have its rationality and irrationality.This paper trys to research and analyze the influence factors of assets evaluation increment rate from multiply perspective view, in order to argue this problem more comprehensive. In the process of research, take the result of the evaluation of the listed company in2013for sample, statistic the influence factors of assets evaluation increment rate;then verify the result with a typical case.By analyzing the influence factors of value-added rate of assessment, draw the following conclusions:According to evaluate the factors influencing the value, a variety of factors influence the added-value rate, including both objective and reasonable evaluation, these factors are not independent to assess the added value of impact, but a comprehensive result. Only by comprehensive considering various influencing factors, can keep the asset appraisal increment rate in an objective and fair within a reasonable range, make matters of merger, acquisition and reorganization smoothly.