国有资产评估中情报的价值和应用研究.pdfVIP

国有资产评估中的情报价值及应用研究 摘 要 党的十六大之后 国有企业的改革进一步深化 国企改制中的重组 兼并 合资 转让等每一种形式 都关系到资产评估问题 然而目前国资评估出现 高 估 或 低估 的现象,一个很重要的原因就是缺乏情报运用 本文首先分析了 我国国资评估的现状 介绍了国内外资产评估的方法 提出必须在国资评估中 引入情报和情报分析 然后论述了国资评估中的情报价值 指出引入情报有利 于提高国资评估的客观性 实时性 公开性 可比性和预测性 它在国资评估 的前期 中期 后期都有积极的作用 接着介绍在国资评估中应用情报的方法 包括寻找情报源 建立评估数据库 检索数据库和分析情报内容 以及在总结 国资评估关键要素的基础上 设计了国资评估情报指标体系 并用层次分析方 法进行了权重分析 最后通过 香雪海 拍卖事件 从情报实证角度进一步说 明情报在国资评估中的价值和应用可行性 关键词 国有资产 资产评估 情报价值 情报应用 The Study on Intelligence Value and Application for State-Owned Enterprise Assets Appraisal Abstract With the further reform of State-Owned Enterprise (SOE), every form of innovation such as MA, integration or transfer is related to the assets valuation. But now as a result of lacking intelligence application, there are a lot of problems that are called “over-valuation” or “lower-valuation” during development of China SOE assets appraisal. Firstly, this paper analyzed the status of China SOE assets appraisal, introduced the assets appraisal methods both in China and abroad, and then suggested the application of intelligence and intelligence analysis in SOE assets valuation. Secondly, the intelligence value is discussed that the application of intelligence is propitious to improve the objectivity, real-time quality, openness, comparability and forecast. And intelligence application has active effects before, during and after SOE assets valuation. Thirdly, the intelligence application methods are presented including seeking information sources, setting up a series of database, searching database and analyzing information contents. An intelligence indicator system of SOE assets appraisal is designed based on