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资产评估在创业板上市公司企业价值评估中已经、正在发挥作用。本文在分析我国创业板行业特点和创业板上市公司的资产结构特点后,讨论了在公司设立阶段评估关注无形资产、IPO确定发行价建立评估机制、上市后利用评估加强信息披露以及利用评估手段界定退市标准等问题,更好地发挥资产评估在创业板公司权益变动及信息披露方面的专业作用。
Asset valuation is already in the process of evaluating the enterprise value of GEM listed companies and is playing a role. After analyzing the characteristics of China’s GEM industry and the asset structure of GEM companies, this paper discusses the evaluation of intangible assets during the establishment of the company, the establishment of an IPO evaluation mechanism to determine the issue price, the use of evaluation to enhance information disclosure after listing, and the use of evaluation methods to define Delisting standards and other issues, to better play asset valuation in GEM changes in the rights and interests of information disclosure and the professional role.