论文部分内容阅读
误区一国有股转让价格应与国有股转让的资产评估价格一致国有股转让价格与国有股转让的资产评估价格有着密切联系,但并非一致,其差异主要表现为:(1)确定价格的行为主体。确定资产评估价格的主体是第三方资产评估中介机构;而国有股转让价格是通过市场机制达成的,定价的主体是交易双方。(2)确定价格的时间。资产评估价格是评估基准日特定时点的价格;国有股转让价格的时间是股权拍卖日。(3)确定价格的方法、方式。国有股转让资产评估的基本方法主要有重置成本法、收益现
Misunderstanding that the transfer price of a state-owned shares should be consistent with the valuation of assets transferred from state-owned shares. The transfer price of state-owned shares is closely related to the appraised price of assets transferred from state-owned stocks, but not the same. The main differences are as follows: (1) The main actors in price determination. The main body to determine the price of assets appraisal is the third-party asset appraisal agency; while the transfer price of state-owned shares is achieved through the market mechanism, and the subject of pricing is both parties to the transaction. (2) determine the price of the time. The asset valuation price is the price at a specific time point on the valuation base date; the time for the transfer price of the state-owned shares is the equity auction date. (3) determine the price of the method. The basic methods for assessing the transfer of assets by state-owned shares are mainly the cost-replacement method and the proceeds are now available