论文：资产评估方法的比较研究

洛阳理工学院毕业设计（论文）

资产评估方法的比较研究

摘 要

资产评估是运用评估方法对资产在一定时点的潜在价值进行客观估算的过程，是对资产现行价值进行评定估算的一种专业活动，是一种将资产市场化的行为。资产评估方法是实现评定估算资产价值的技术手段，但就资产评估方法本身来讲，它并不是为资产评估所独有。资产评估所运用的各种方法，是利用或借用工程技术、经济核算、统计、会计等学科中的技术方法，并根据自身的特点组合成一整套资产评估的方法体系。资产评估方法可以归纳为三种，即国际上公认的三大评估方法：成本法、收益法和市场法。各种评估方法具有各自不同的评估思路、前提条件和数据来源。对形态各异、种类繁多的资产实施评估，选择评估方法总是有侧重和优选顺序的。在实务中，由于各种资产属性、特点、状态的差别，使得不同种类资产常常与特定评估方法相适应。学习资产评估的方法，不但要全面掌握每一条资产评估途径及方法的内涵、技术要求、适用条件，而且还要全面掌握各个评估途径之间的内在逻辑关系，以及配合适用要领等。

关键词：市场法，收益法，成本法，关系及选择

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洛阳理工学院毕业设计（论文）

Comparative Study of Assets Evaluation

ABSTRACT

Assessment of asset valuation method is to use the assets in a certain point in time estimate the potential value of an objective process, is the estimated assessed value of the assets present a professional activity and is the asset market behavior. Assets assessment is estimated assessed value of the assets to achieve the technical means, but in terms of assets evaluation method itself, it is not unique to the property assessment. Assets to assess the use of various methods is the use of or borrowing engineering, economic, accounting, statistics, accounting and other disciplines in the technical methods and in accordance with their own characteristics to form a set of asset valuation methodology. Asset valuation method can be summarized into three, namely, the three internationally recognized assessment methods: cost, income approach and market approach. Various assessment methods have their own assessment of different ideas, precondition and data sources. On various shapes, a wide range of assets assessment, selection of assessment methods are always focused and optimized sequence. In practice, due to various assets, properties, characteristics, status differences, making different types of assets are often adapted to specific assessment methods. Learning asset valuation method is not only to assess the full picture of the assets of each of the content means and methods, technical requirements, application conditions, but also to assess the full picture of all the internal logic of relations between means and with the application of essentials. KEY WORDS: The market’s approach, The income’s approach, The cost, Relationships and choose

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洛阳理工学院毕业设计（论文）

目 录

前 言 ................................................. 1 第1章 市场法 .......................................... 2

1.1市场法的含义 .................................... 2 1.2市场法应用的基本前提 ............................ 2 1.3市场法的基本程序 ................................ 3 1.4市场法的适用范围 ................................ 3 1.5市场法的具体方法 ................................ 4

1.5.1 市场折扣法 ................................ 4 1.5.2 成本市价法 ................................ 4 1.5.3 价格指数法 ................................ 5 1.5.4 功能价值类比法 ............................ 5 1.6市场法的优缺点 .................................. 5 第2章 收益法 .......................................... 6

2.1收益法的含义 .................................... 6 2.2 收益法的基本前提 ................................ 6 2.3 收益法的基本程序 ................................ 7 2.4 收益法的基本参数 ................................ 7

2.4.1 收益额 .................................... 7 2.4.2 折现率或本金化率 .......................... 8 2.4.3 收益期限 .................................. 8 2.6 收益法的评估方法 ................................ 8 2.6 收益法的优缺点 ................................. 10 第3章 成本法 ......................................... 11

3.1 成本法的含义 ................................... 11 3.2成本法应用的前提条件 ........................... 11 3.3 成本法评估资产的程序 ........................... 11 3.4 重置成本的估算方法 ............................. 12

3.4.1重置核算法 ................................ 12

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洛阳理工学院毕业设计（论文）

3.4.2价格指数法 ................................ 12 3.4.3功能价值法 ................................ 13 3.4.4规模经济效益指数法 ........................ 14 3.5.1实体性贬值及其估算方法 .................... 15 3.5.3经济性贬值及其估算方法 .................... 17 3.6 成本法的优缺点 ................................ 17 第4章 资产评估基本方法的关系 ......................... 18

4.1资产评估基本方法之间的关系 ..................... 18

4.1.1资产评估方法之间的联系 .................... 18 4.1.2资产评估方法之间的区别 .................... 18 4.2资产评估基本方法的选择 ......................... 19 结 论 ................................................ 20 谢 辞 ................................................. 21 参考文献 .............................................. 23

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