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以净资产值作为国有股权转让价格由来已久,其来源是1997年原来的国有资产管理局和国家体改委联合发布的《股份有限公司国有股股东行使股权行为规范意见》,其中第17条规定,股份有限公司国有股股东行使股权时,转让价格不得低于每股净资产。由此,净资产就成为了国有股权转让广泛被采用的参考定价指标。以净资产作为国有产权的定价标准始终是一个颇有争议的问题。
The net asset value as the transfer price of state-owned equity has been a long time since its original source in 1997 was jointly issued by the State-owned Assets Supervision and Administration Commission and the State Commission for Restructuring the Economy, “Opinions on the Code of Conduct of Equity for State-owned Share Holders Co., Ltd.”, of which Article 17 In the exercise of shareholding by the state-owned shareholders of a joint stock limited company, the transfer price shall not be less than the net assets per share. As a result, net assets became the widely used reference pricing indicator for the transfer of state-owned equity. Taking the net assets as the pricing standard of state-owned property rights has always been a controversial issue.