饭店价值评估的新方法——收入资本化

发布时间：2018-05-06 06:21

本文选题：重置成本法 + 交易金额比较法　；参考：《外国经济与管理》2002年02期

【摘要】：长期以来 ,估价机构主要采用重置成本法、交易金额比较法等方法评估饭店价值。这些方法相对简单 ,容易操作 ,但估价结果的可靠性和精确性难以保证。在饭店业出现大规模购并的情况下 ,这些方法越来越不适应饭店资本重新配置的需要。进入 2 0世纪 90年代以来 ,英美等国的估价机构普遍采用收入资本化估价方法 ,从而大大提高了饭店价值评估的可靠性和精确度
[Abstract]:For a long time, the valuation institutions mainly use the replacement cost method and the transaction amount comparison method to evaluate the hotel value. These methods are relatively simple and easy to operate, but the reliability and accuracy of the evaluation results are difficult to guarantee. Under the situation of large-scale M & A in hotel industry, these methods are less and less suitable for the reconfiguration of hotel capital. Since the 1990s, valuation institutions in Britain and the United States and other countries have generally adopted the method of income capitalization, which has greatly improved the reliability and accuracy of the evaluation of hotel value.
【作者单位】：上海财经大学国际工商管理学院
【分类号】：F719.3

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