关联交易中资产评估机构的策略选择--以恒信德律评估珠海中富收购B．P．I股权案为例

摘要

This paper selects Heng Xindelv assessment value of minority equity of B .P.I in affiliate transaction as a case ,and analyzes the strategy which appraises firm choices in affiliate transaction .In a short term, the assessment would conspire with large shareholder . Therefore , the commission should strengthen spot check and punishment for the assessment illegal behavior .It is the key to specify ap-praisal firm’s act which prices the target goods in the affiliation legally .%以恒信德律评估珠海中富收购关联方B．P．I的少数股东权益为例，可以分析在非公平关联交易中资产评估机构的策略选择。短期内，在关联交易中，评估机构与大股东之间将因利益博弈而合谋。因此，证监会加大对于评估机构抽查力度，加强对于评估机构违法行为的处罚，是规范评估机构在关联交易中定价行为的关键。