并购重组后启明星辰的价值评估研讨会计学专业论文.docxVIP

Contents1 Contents 1 Introduction ．．I 1．1 The Background and Significance of Research 1 1．1．1 The Background of Research 1 1．1．2 The Significance of Research 1 1．2 Literature Review 2 1．2．1 MA-related Literature 2 1．2．2 Valuation ofRelevant Literature ．3 1．2．3 After the Merger and Reorganization ofthe Relevant Literature Valuation ．5 1．2．4 Literature Review 5 1．3 Research Ideas and Methods ． ．． ．． ． ． ． ． ． ． ．． ． ． ． ． ．．．6 1．4 The Framework ofResearch ．．7 2 Overview of Theoretical and MA Business Valuation ． 8 2．1 MA and Business Valuation Connotation 8 2．1．1 Connotation ofMergers and Acquisitions ．8 2．1．2 Connotation ofBusiness Valuation． ． ． ． ． ． ． ． ． ． ．． 8 2．2 nleoretical Basis of Business Valuation after MA． 9 2．2．1 The Capital Budget Theory 9 2．2．2 Option Theory 1 0 2．2．3 Mergers and Acquisitions Motivation Effect Theory 12 2．3 MA Af．fect the Mechanism of Business Valuation 1 5 2．3．1 Expand the Scale ofAssets，Optimize the Industrial Chain 15 2．3．2 Optimizing Equity Structure，Improving Governance ．1 5 2．3．3 T0 Optimize the Ownership Structure and to Improve the Level of Governance． ． ． ． ． ．． ． ． ． ． ． ． ． ． ． ．16 2．3．4 To Achieve Synergistic Effect and to Enhance Core Competitiveness 1 7 2．4 Business Valuation Methods． ． ． ． ． ． ． ． ． ． ． ． ．．1 7 2．4．1 Asset．based Evaluation Methods ．17 2．4．2 Assessment ofMarket Access 17 2．4．3 Income．based Assessment Methods 1 8 3 Venus and Net Royal Nebula Case Presentation ．19 3．1 Venus and Net Royal Nebula Company Profile 1 9 3．1．i Basic Information ofVenus ． ．： ：．．19 万方数据 3．1．2 3．1．2 Basic Net Royal Nebula 20 3．2 Royal Venus Nebula Acquisition Network Programs and the Implementation Process ． ． ．21 3．2．1 Royal Venus Nebula Acquisition Network Motive 21 3．2．2 Royal Venus Nebula Acquisition Network Programs 一24 3．3 Applicability ofVenus Restructuring Plan ．．25 3．3．1 Applicability ofthe Restructuring Plan for Venus ． ．25 3．3．2 Restructuring Plan for Net Royal Nebula Applicability 一26 4 Valuation after