论文部分内容阅读
在政策的引导下,医药行业并购重组已逐步成为医药行业整合及医药企业发展的趋势。估值是并购交易中的关键,资产评估作为估值的实施方法已越来越显现其重要性。本文介绍了国有资产评估的常用方法、在医药并购中的作用及医药企业并购中的评估实务,并详细介绍了医药工业、医药商业企业并购中需特别关注的要点。
Guided by the policy, the merger and reorganization of the pharmaceutical industry has gradually become the trend of the pharmaceutical industry consolidation and the development of pharmaceutical enterprises. Valuation is the key to M & A transactions and asset valuation has become more and more important as a valuation method. This article introduces the commonly used methods of state-owned assets appraisal, the role in the medical mergers and acquisitions and the appraisal practice in the mergers and acquisitions of pharmaceutical enterprises. It also introduces in detail the points that need special attention in the merger of medical and pharmaceutical commercial enterprises.