净资产法亦称为净值与支出法(Net worth and Expenditures method)，是一种在犯罪调查或审计中使用的基于长期资产的间接证明应税收入的方法。当政府无法使用间接证据重构纳税人收入时，该证明方法可以有效地用来重构应税收入。
本文试图研究如何衡量转让溢价，转让价格与哪些因素有关等相关问题以便为非流通股权转让定价提供参考。非流通股权定价主要有净资产法和利益权衡法。
How to evaluate the premium of transfer price, what is the key factors to determine the transfer price and how to price the non-tradable shares reasonably are the main topics in this paper.
目前，我国MBO的定价方式存在着许多缺陷，如定价透明度差、定价动机异化、净资产定价法极不合理等。
Currently, the way of pricing methods of Chinas MBO has many defects such as bad pricing transparency, dissimilated pricing motive, unreasonable net asset pricing method and so on.
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