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资产评估的方法有多种,目前我国通用的方法有重置成本法、收益现值法、现行市价法、清算价格法等等。这些方法之间存在很大差异,使用不同的方法可以得出不同的结果。在具体评估业务中,评估方法要符合科学性、可行性原则,评估结果要符合真实性、公平性原则,这就需要充分认识、了解评估方法的差异性及其对评估结果的影响。
There are many methods of asset valuation. At present, the common methods in our country are reset cost method, income present value method, current market price method, liquidation price method and so on. There are big differences between these methods, and different methods can lead to different results. In the specific assessment of business, assessment methods to be consistent with the scientific principle of feasibility, the assessment results to be consistent with the truth, the principle of fairness, which requires a full understanding of the differences between assessment methods and their impact on the assessment results.