文档介绍：中国科学技术信息研究所
硕士学位论文
国有资产评估中情报的价值及应用研究
姓名:宋国珍
申请学位级别:硕士
专业:情报学
指导教师:肖沪卫
20040801
国有资产评估中的情报价值及应用研究
摘要
党的十六大之后国有企业的改革进一步深化国企改制中的重组兼并
合资转让等每一种形式都关系到资产评估问题然而目前国资评估出现高
估或低估的现象,一个很重要的原因就是缺乏情报运用本文首先分析了
我国国资评估的现状介绍了国内外资产评估的方法提出必须在国资评估中
引入情报和情报分析然后论述了国资评估中的情报价值指出引入情报有利
于提高国资评估的客观性实时性公开性可比性和预测性它在国资评估
的前期中期后期都有积极的作用接着介绍在国资评估中应用情报的方法
包括寻找情报源建立评估数据库检索数据库和分析情报内容以及在总结
国资评估关键要素的基础上设计了国资评估情报指标体系并用层次分析方
法进行了权重分析最后通过香雪海拍卖事件从情报实证角度进一步说
明情报在国资评估中的价值和应用可行性
关键词国有资产资产评估情报价值情报应用
The Study on Intelligence Value and Application for
State-Owned Enterprise Assets Appraisal
Abstract
With the further reform of State-Owned Enterprise (SOE), every form of
innovation such as M&A, integration or transfer is related to the assets valuation. But
now as a result of lacking intelligence application, there are a lot of problems that are
called “over-valuation” or “lower-valuation” during development of China SOE
assets appraisal. Firstly, this paper analyzed the status of China SOE assets appraisal,
introduced the assets appraisal methods both in China and abroad, and then
suggested the application of intelligence and intelligence analysis in SOE assets
valuation. Secondly, the intelligence value is discussed that the application of
intelligence is propitious to improve the objectivity, real-time quality, openness,
comparability and forecast. And intelligence application has active effects before,
during and after SOE assets valuation. Thirdly, the intelligence application methods
are presented including seeking information sources, setting up a series of database,
searching database and analyzing information contents. An intelligence indicator
system of SOE assets appraisal is designed based on valuation key factors. AHP
method is utilized to analyze the indicators’ weight. At last, “XiangXueHai” case is
systematically analyzed to demonstrate the intelligence value and application
feasibility.
Key words: state-