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dc.contributor.author刘秋明
dc.contributor.author陈嘉
dc.date.accessioned2017-11-14T01:08:41Z
dc.date.available2017-11-14T01:08:41Z
dc.date.issued2004-04-28
dc.identifier.citation山西财经大学学报,2004,(02):134-137
dc.identifier.issn1007-9556
dc.identifier.otherSXCJ200402029
dc.identifier.urihttps://dspace.xmu.edu.cn/handle/2288/139816
dc.description.abstract由于上市公司国有股权的不可流通性,其转让缺乏可观察的市场定价机制,现行的以历史成本为基础的定价模式存在明显的缺陷。文章提出以公允价值为基础的定价模式取代现行模式,弥补了历史成本模式的不足,并为公允价值模式在实践中的应用提供了一种思路。
dc.description.abstractBecause of its inability to circulate in the market, the state-owned enterprise equities lack perceivable valuation bases. The present practice of taking historical costs as the evaluation basis is apparently questionable. In their article, the authors suggest a replacement of the present pricing with fair value model, arguing that it may eliminate the defects exist with historical model and shedding some light on the pricing practice of state-owned equities.
dc.language.isozh_CN
dc.subject历史成本
dc.subject公允价值
dc.subject现值技术
dc.subjecthistorical cost
dc.subjectfair value
dc.subjectpresent value technique
dc.subjectapplication
dc.title公允价值在国有股权转让定价中的应用
dc.title.alternativeApplication of Fair Value in the Transfer of State-owned Enterprise Equity
dc.typeArticle


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