关于价值类型的种类,理论界观点很多,代表性观点有两种:一种是将价值类型分为现行市价、重置成本、收益现值和清算价格,这是我国理论界关于价值类型的比较早的具有代表性观点。另一种观点则是根据《国际评估准则》总结归纳的市场价值和非市场价值。这种观点成为目前评估理论界 On the types of value types, there are a lot of theoretical viewpoints in the theoretical circles. There are two representative opinions: one is to divide the value type into the current market price, the replacement cost, the present value of income and the liquidation price. This is a comparison of the types of value in our theoretical circles Early representative view. Another view is the market value and non-market value that can be summarized according to the International Valuation Guidelines. This view has become the current assessment of theorists