CAJ | 학술논문

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。
이항신덕률평고주해중부수구관련방B．P．I적소수고동권익위례，가이분석재비공평관련교역중자산평고궤구적책략선택。단기내，재관련교역중，평고궤구여대고동지간장인이익박혁이합모。인차，증감회가대대우평고궤구추사력도，가강대우평고궤구위법행위적처벌，시규범평고궤구재관련교역중정개행위적관건。
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 ap-praisal firm’s act which prices the target goods in the affiliation legally .