【摘要】 以恒信德律评估珠海中富收购关联方B.P.I的少数股东权益为例,可以分析在非公平关联交易中资产评估机构的策略选择。短期内,在关联交易中,评估机构与大股东之间将因利益博弈而合谋。因此,证监会加大对于评估机构抽查力度,加强对于评估机构违法行为的处罚,是规范评估机构在关联交易中定价行为的关键。更多还原

【Abstract】 This paper selects Heng Xindelv assessment value of minority equity of B.P.I in affiliate transaction as a case,and analyzes the strategy which appraises firm choices in affiliate transaction.In a short term,the assessment would conspire with large shareholder.Therefore,the commission should strengthen spot check and punishment for the assessment illegal behavior.It is the key to specify appraisal firm’s act which prices the target goods in the affiliation legally.更多还原