题目：上市公司并购重组估值分析目录第一章概论......................................................................................................11.1研究背景和意义....................................................................................11.1.1研究背景.....................................................................................11.1.2研究意义.....................................................................................21.2企业并购重组的概述............................................................................31.2.1企业并购重组含义......................................................................31.2.2企业并购重组的特征..................................................................31.3文献综述................................................................................................31.3.1国外相关发展及研究综述..........................................................31.3.2国内相关发展及研究综述..........................................................4第二章并购创造价值的驱动因素和风险来源...............................................52.1并购重组创造价值的驱动因素.............................................................52.1.1追求协同效应.............................................................................52.1.2谋求战略发展.............................................................................52.1.3政府推动力.................................................................................62.2并购重组的风险来源.............................................................................62.2.1内部风险.....................................................................................72.2.2外部风险.....................................................................................8第三章并购企业的估值方法..........................................................................93.1估值方法的选择及介绍.........................................................................93.1.1评估方法的选择.........................................................................93.1.2评估基本假设...........................................................................103.2收益法..................................................................................................103.2.1收益法的定义和原理................................................................103.2.2收益法的应用前提....................................................................103.2.3评估模型...................................................................................113.3市场法..................................................................................................123.3.1市场法简述...............................................................................123.3.2可比公司的选取........................................................................133.3.3选择并计算各可比公司的价值比率........................................13第四章案例分析............................................................................................144.1被评估企业经营情况概述...................................................................144.2收益法评估技术说明...........................................................................144.2.1利润表预测...............................................................................144.2.2权益资本价值计算...
