文档介绍：�
摘要
企业破产重整是现代市场经济发展的产物它既是社会化大生产和规模经济
的内在要求又是市场机制和竞争机制共同作用的结果随着经济全球化的进一
步加深国内企业将面临跨国企业的更加激烈的竞争势必有越来越多的国内企
业在竞争中被市场所淘汰走向破产由于��年�月�日实施的中华人民
共和国企业破产法首次引入了企业破产重整制度国家更加重视破产重整
将会有更多破产企业申请破产重整并希望通过重整获得存续�
本文在营运价值理论社会政策理论论利益与共理论帕累托均衡等理论
的基础上研究适合破产重整企业的价值评估方法在企业现有的价值评估方法
和价值评估指标体系的基础上结合破产重整企业的特殊性构建了适用于这类
企业价值评估的方法体系�
对企业破产重整价值的评估主要涉及两方面的内容一是从定量角度来看
企业是选择重整还是清算主要取决于债权人通过破产重整和清算所获得收益也
就是债权受偿比例二是对企业破产重整价值进行定性分析也就是对影响企业
破产重整价值的因素进行分析评价因此企业破产重整定量指标就是重整债权
受偿比例减去清算债权受偿比例企业破产重整价值进行定性指标就是那些无法
量化的因素对这些因素进行人工判断获得一定的分值本文的定性评估采用调
查问卷和专家打分相结合的方式通过调查问卷确定这些因素的权重通过专家
打分确定获得影响因素的得分最后将权重与得分相结合得出企业破产重整定性
价值得分最后把定性和定量相结合构建一个综合评估方法体系�
本文研究结果能够完善破产重整价值评估方法为债权人法院等相关利益
主体评估债务人的重整价值提供可操作的流程并为学术界研究类似问题提供可
借鉴的方法对企业破产重整的价值进行评估为破产企业选择破产重整还是清
算提供有效的科学的方法体系�
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关键词破产重整�债权受偿�价值评估�定性评估�定量评估�
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Abstract
Bankruptcy anization is a product of the development of a modern market
economy, both as large-scale socialized production and the economies of scale
inherent requirements, and the result both of the market mechanisms petition.
With the economic globalization, domestic enterprises will face more intense
competition from transnational corporations, which is bound to a lot of domestic
enterprises eliminated by the market in petition, and go to bankrupt. Since
June 1, 2007 with the implementation of the " Law of the PRC Enterprise
Bankruptcy", bankruptcy anization was firstly introduced, at the same time the
state pay more attention to bankruptcy will be more
bankruptcies filed for bankruptcy anization, and hope to obtain re-existence.
In this paper, The research for bankruptcy anization value of the business
assessment methods based on operational value theory, social policy theory, theory,
share mon interest theory, the Pareto equilibrium theories. Based on the
company's existing valuation methods and theories binated of the special
nature of bankruptcy business this