资产评估理论与方法探讨
摘要：构成资产评估方法体系的各种评估方法之间既有内在的联系，又有各自的特征。了解资产评估方法及其内在联系，对于选择恰当的评估方法，进行高效率的评估工作具有重要的意义。资产评估是对资产现行价值进行评定估算的一种专业活动。资产评估方法是实现评定估算资产价值的技术手段。它是在工程技术、统计、会计等学科的技术方法的基础上，结合自身特点形成的一整套方法体系。该体系由多种具体资产评估方法构成，这些方法按分析原理和技术路线不同可以归纳为3种基本类型，或称3种基本方法，即市场法、成本法和收益法。
关键词 资产评估 成本法 市场法 收益法
Circulation economy development of the coal enterprises
Summary:There are inherent links between the various methods of assessment that make up the system of asset valuation methods and their respective characteristics. Understand the asset assessment methods and their internal links, for the selection of appropriate assessment methods, efficient evaluation of the work of great significance. Asset valuation is a professional activity to estimate the current value of assets. Asset valuation is a technical means of assessing the value of assets. It is a set of method system formed on the basis of the technical method of engineering technology, statistics, accounting and other characteristics combined with its own characteristics. The system consists of a variety of specific asset evaluation methods, these methods according to the analysis of different principles and technical routes can be summarized into three basic types, or three basic methods, namely, the market approach, cost method and income method.
Keyword: Asset valuation cost method market law income method
目 录
1 引 言………………………………………………………. 1
2 资产评估体系概述……………………………………………… 1
3 资产评估的基本方法……………………………………………. 1
3.1 市场法…………………………………………………… 1
3.2收益法……………………………………………………. 2
3.3 成本法…………………………………………………… 3
4 评估方法的选择……………………………………………….. 4
4.1 资产评估方法之间的联系…………………………………….. 4
4.2 资产评估方法之间的区别…………………………………….. 5
4.3 资产评估方法的选择………………………………………… 5
5 完善资产评估的方法选择的建议…………………………………… 6
5.1 要考虑评估目的、评估时点的市场条件………………………….. 7
5.2 要考虑受评估对象的类型、理化状态等因素………………………. 7
5.3 受评估方法运用所需的数据资料……………………………….. 7
5.4 评估时考虑评估方法在具体项目中的适用性………………………. 8
结论………………………………………………………….. 9
参考文献……………………………………………………… 10
