关于收益法与其他评估方法的比较研究—以渔船估价为例
摘要
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，在资产评估中具有重要的地位和作用。在资产评估实践中，主要使用的评估方法包括成本法、收益法和市场法。本文从这三种评估方法在理论依据、基本前提、评估思路、经济属性、市场内涵和评估角度方面存在的差异出发，分析各种评估方法特点及适用范围。又以渔船估价为例说明每种评估方法其自成一体的的运用过程，尽管收益法具有其他两种方法所没有的优点，但这三种估价方法分别反映了资产的不同经济属性以及经济属性的不同层次，这使得它们本身所具备的市场内涵也各不相同。从产品属性——商品属性——投资品属性，成本法、市场法、收益法各自所反映的市场内涵依次由浅入深，所蕴涵的市场意义也有所区别，其适用范围因不同评估对象和评估要求而有所差异。
关键字：资产评估 收益法 成本法 市场法
Comparative Study on the income approach and assessment methods – A fishing boat valuation
Abstract
The asset assessment is a professional assessment of the estimated present value of the assets. Asset evaluation method has an important position and role of assessment techniques to estimate the value of assets in the asset assessment. Mainly used in the practice of asset evaluation, assessment methods, including the cost approach, income approach and market approach. This article from the three assessment methods in the theoretical basis, the basic premise, assessment ideas, economic attributes, market content and assessment perspective, the differences that exist starting to analyze the characteristics and scope of application of a variety of assessment methods. Especially fishing vessels valuation example of each assessment method of self-contained use, although the income approach has the advantage of the other two methods, but that the three valuation methods reflect the different economic attributes, and economic attributes of the assets different levels of market connotations they have also varied. From product attributes – product attributes – the attributes of investment goods, the cost approach, market approach, income approach reflected in the market connotation in turn Deep market implied meaning different from its scope because of different evaluation objects and assessment requirements vary.
Keywords: asset evaluation Income Approach Cost method Markets Act
目录
1.引言…………………………………………………………………………
1.1 研究背景意义………………………………………………………………
1.2 研究内容………………………………………………………………
1.3研究方法………………………………………………………………
1.4 国内外研究现状………………………………………………………………
2．资产评估方法………………………………………………………………
2.1 资产评估的三种方法……………………………………………………
2.2 资产评估估的三种方法的差异…………………………………………
2.2.1.理论依据……………………………………………………………
2.2.2.基本前提……………………………………………………………
2.2.3.评估思路……………………………………………………………
2.2.4. 经济属性、市场内涵………………………………………………
2.2.5. 评估角度……………………………………………………………
3．收益法与其他评估方法的进行比较的优势………………………………
3.1 成本法难以体现资产价值。……………………………………………………
3.2 市场法适用条件较为严格，适用性较差。………………………………
3.2.1.难以反映资产带来价值增值…………………………………………………
3.2.2.难以反映无形资产的创造作用………………………………………………
3.3 收益法既符合资产价值内涵要求又具有适用条件。……………………
3.3.1能真实和较准确地反映资产价值……………………………………………
3.3.2 收益法适合的适用条件更易满足……………………………………………
4．案例分析——以渔船估价为例…………………………………………
4.1 市场法在渔船估价中的应用。…………………………………………
4.2 成本法在渔船估价中的应用。…………………………………………
4.3 收益法在渔船估价中的应用。…………………………………………
5．结论…………………………………………………………………………
结语……………………………………………………………………………………
参考文献…………………………………………………………………………
致谢……………………………………………………………………………………
