Considering the present situation of our capital of market , it is suggested in this thesis we adopt the mark - on percentage is determined in terms of non - operation assets and stock ' s ability to flow . this method in a better way present inner values of both sides , achieving reciprocity in exchange 鑒此結(jié)合我國(guó)資本市場(chǎng)現(xiàn)狀,對(duì)每股收益之比進(jìn)行修正并以此作為我國(guó)確定換股比例方法,其中每股收益只考慮經(jīng)營(yíng)性資產(chǎn)所產(chǎn)生的收益,調(diào)整系數(shù)可綜合考慮非經(jīng)營(yíng)性資產(chǎn)和股票可流通性等因素來(lái)確定。