摘要
回归分析是重要的实证研究方法之一,其在实践中的应用有助于从定量分析的角度为资产评估关键指标或参数的选取提供依据,提升指标或参数选取的科学性。本文以我国资本市场中的并购重组事件为研究对象,以价值比率的选取为研究视角,通过搜集整理2017年至2020年并购重组事件对应的评估报告,分析采用回归分析方法确定价值比率的样本案例,旨在探究回归分析方法在我国资产评估领域的应用现状和未来的发展趋势。本文的研究揭示了回归分析方法在资产评估实践中的价值,详细阐述了运用回归分析方法选择合适价值比率的过程,并结合实际案例提出了改进方法和建议。
Regression is one of the important empirical research method. Its application in practice can contribute to providing basic foundations for appraisal key indicators or parameters from quantitative analysis angle, and promote the scientificity of indicators or parameters election. This article takes M&A events in China’s capital market as the research object and the selection of value ratio as the research perspective. By collecting and sorting out appraisal reports corresponding to M&A events from 2017 to 2020, this article analyzes sample cases using regression analysis method to determine value ratio. It aims to explore the application status and future development trend of regression analysis method in the field of asset appraisal in China. The M&A projects in China’s capital market are taken as research objects in this article. This article reveals the value of regression method in assets appraisal practice, and expounds the process of selecting proper value ratio by regression in detail. It also comes up with improvement method and suggestion combined with practical cases.
作者
刘灿灿
徐明瑜
陈佳欣
Liu Cancan;Xu Mingyu;Chen Jiaxin(Tianyuan Asset Appraisal Co.,Ltd Jiangsu Branch,Nanjing 210005;Nanjing Audit University Jinshen College,Nanjing 210033;Nanjing University,Nanjing 210023)
出处
《中国资产评估》
2022年第2期4-11,共8页
Appraisal Journal of China
