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确定被兼并企业的价值对于顺利实现企业的兼并以及兼并方与被兼并方所有者权益的保值增值具有重要的意义。本文研究了企业兼并过程中被兼并企业价值的确定方法，认为确定被兼并企业的价值包括如下四个步骤：第一，确定被兼并企业可辨认净资产的帐面价值；第二，确定被兼并企业可辨认净资产的公允价值；第三，确定被兼并企业商誉的价值；第四，确定被兼并企业的转让价款。
Determining the value of the merged company is of great significance for the smooth realization of the merger of companies and the preservation and appreciation of the equity of the merger party and the merged party. This paper studies the method of determining the value of merged companies in the process of mergers and acquisitions, and considers that determining the value of merged companies includes the following four steps: first, determining the book value of the identifiable net assets of the merged company; and secondly, determining the merger value. The company can identify the fair value of the net assets; third, determine the value of the goodwill of the merged company; and fourth, determine the transfer price of the merged company.