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(一)现实的思考企业买卖,是企业整个地作为一个商品被出售掉。纵观当前企业买卖的实践,价值问题被忽视了,因而价格也就被扭曲了。1987年,武汉市武汉商场、汉阳商场、中南商业大楼及友谊公司四家大型商业企业各兼并(购进)了一家小企业,共获得企业产权总额为452万元,其中固定资产净值237万元,流动资产215万元”。但其“所讨价款和承担债务总额为267万元”,仅为其所获产权值总额的59％。如果将其所获产权价值按市场价格计算,则所得与所付的差额更大。即使机器设备的价值贬值为零,仅四家企业共获得的房产面积1.96万平方米的价值就远远超出其267万元的所付价款和承担债务的数额。因此,如何合理地确定企业兼并资产的价格值得思考。
(a) Realistic thinking Corporate buying and selling is the entire sale of an enterprise as a commodity. Looking at the current practice of corporate buying and selling, the value issue has been neglected, and the price has therefore been distorted. In 1987, Wuhan Wuhan Shopping Center, Hanyang Shopping Center, Zhongnan Commerce Building, and Friendship Company merged (acquired) four small-scale enterprises and obtained a total of 4.52 million yuan in property rights, of which the net value of fixed assets was 2.37 million yuan. , current assets of 2.15 million yuan.” But its “total amount of debt and the total amount of debt is 2.67 million yuan”, which is only 59% of the total value of the company’s property rights. If the value of the property rights is calculated based on the market price, the income The difference paid is even greater, and even if the depreciation of the value of machinery and equipment is zero, the value of the 19,600 square meters of real estate acquired by only four companies far exceeds the amount of RMB 2.67 million paid for and the amount of debt assumed. Therefore, how to reasonably determine the price of merger assets of enterprises is worth considering.