并购是企业为了扩大生产规模、提高经营效益所做出的重大战略调整。本文运用账面价值法，将企业各种因素赋予不同的权重，结合账面价值倍数参数（支付者愿意支付的净资产价值的倍数）评估企业的价值，得到了更为客观的企业价值参数，为并购决策提供了可靠的参考依据。%Merger and acquisition is the major strategic adjustment to expand production scale, improve the management benefit. This paper uses book value method to give the different weights of various factors of enterprises, combines with the multiple parameters of book value (the multiples of the net asset value that payers are willing to pay) to evaluate the enterprise value. The more objective enterprise value parameters are gotten, and these provide reliable references for decision-making of mergers and acquisitions.
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