资产评估方法的经济学分析及其应用性研究

发布时间：2018-02-06 03:04

本文关键词： 经济学基础价值类型资产评估方法资产评估方法应用　出处：《河北大学》2013年硕士论文　论文类型：学位论文

【摘要】：早在上个世纪二十年代，，资产评估行业就已在发达资本主义国家盛行。改革开放之后，我国才逐渐引入资产评估这个名词。初始的资产评估行业从行业规范到理论基础再到评估技巧，每一项都很不完善。随着我国社会主义市场经济的迅速发展，资产评估也开始从最初的默默无闻崭露头角，一个行业的发展不是一朝一夕的事，但我国资产评估行业却用30年的光景走完了外国100年才完成的发展之路。在感叹资产评估的发展迅猛之余，我们也不得不想一下，是什么支撑着资产评估行业的发展？资产评估起源于经济也服务于经济。在资产评估过程中，最重要的步骤便在于资产评估方法的选择与应用，一切资产评估理论的前期准备都是为了更好的进行评估工作而准备的。对资产评估方法的理解是否恰当关系到资产评估方法的选择，进而关系到评估结果的准确性和可靠性。因此，本文撇开众生长谈的资产评估理论的经济学研究，转而主要探讨资产评估方法的经济学研究，使人们能够更直观、更清楚的了解资产评估方法的理论基础，从而能更好的在实际工作中应用。本文从资产评估方法的起源谈起，论述经济学的理论方法是资产评估发展的根基。然后利用倒推的思想，从与资产评估的方法选择具有密切关系评估方法假设开始入手，一层一层的推导出资产评估三种方法的经济学基础，进而为更好的选择资产评估方法打好铺垫。最后说明资产评估方法的正确选择。本文认为，资产评估离不开古典经济学和新制度经济学的发展。成本法的理论基础是马克思劳动价值理论，收益法的理论基础是效用价值论，市场法的理论基础是均衡价值论，每种方法都有其侧重点，每种方法的评估视角都有所不同。因此，了解各方法的理论基础不仅有助于在资产评估实务中选择最优的评估方法，而且有助于我们利用多种方法去验证资产评估结果的合理性，为完善资产评估行业规范，进一步发展资产评估行业奠定了理论基础。
[Abstract]:As early as -80s, the asset evaluation industry has been popular in developed capitalist countries. After the reform and opening up. China has gradually introduced the term asset evaluation. The initial asset evaluation industry from industry norms to theoretical basis to evaluation skills, each is very imperfect. With the rapid development of our socialist market economy. Asset evaluation also began from the initial obscurity of the emergence of an industry development is not overnight. However, China's asset assessment industry has completed the development of foreign countries in 100 years in 30 years. We also have to think about the rapid development of asset assessment. What underpins the development of the asset appraisal industry? Asset appraisal originates in economy also serves economy. In the process of asset evaluation, the most important step is the choice and application of asset evaluation methods. All the early preparation of asset appraisal theory is for better evaluation work. The understanding of asset evaluation method is related to the choice of asset evaluation method. Therefore, this paper puts aside the long-talked economic research of asset evaluation theory, and focuses on the economic research of asset evaluation method. So that people can understand the theoretical basis of asset evaluation more intuitively and clearly, so that it can be better applied in practical work. This paper begins with the origin of the asset evaluation method, and discusses that the theory and method of economics is the foundation of the development of asset evaluation, and then uses the idea of backstepping. Starting from the hypothesis of evaluation method with close relationship with the method selection of asset evaluation, the economic foundation of three methods of asset evaluation is deduced from one layer to another. Finally, it explains the correct choice of asset evaluation methods. Asset evaluation is inseparable from the development of classical economics and new institutional economics. The theoretical basis of cost method is Marx's labor value theory, and the theoretical basis of income method is utility value theory. The theoretical basis of the market approach is equilibrium value theory, each method has its focus, each method of evaluation perspective is different. Understanding the theoretical basis of each method is not only helpful to select the best evaluation method in asset appraisal practice, but also helps us to verify the rationality of asset evaluation results by using various methods. It lays a theoretical foundation for the improvement of asset appraisal industry and the further development of asset appraisal industry.
【学位授予单位】：河北大学
【学位级别】：硕士
【学位授予年份】：2013
【分类号】：F233

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