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深圳证券交易所中小企业板上市公司所拥有的壳资源与其它长期资源一样,也具有稀缺性和收益性的特征。深圳中小企业板率先实现了上市公司股票全流通后,制度障碍的扫除将极大激发中小企业板上市公司壳资源交易活动的勃兴,并呈现出与全流通市场相适应的整体特征。本文认为,根据中小板市场及上市公司特点,可以采用市场调整法对其壳资源价值进行评估。
Shell resources owned by SME-listed companies in Shenzhen Stock Exchange, like other long-term resources, also have characteristics of scarcity and profitability. After Shenzhen SME Board took the lead in realizing full circulation of shares of listed companies, the removal of institutional barriers will greatly stimulate the development of SME board listed companies’ trading of shell resources and present the overall characteristics suitable for the full circulation market. This paper argues that, according to the characteristics of small and medium-sized board market and listed companies, the market adjustment method can be used to assess the value of their shell resources.