theory of asset appraisal 中文意思是什麼
theory of asset appraisal
解釋
資產評估理論-
Asset appraisal, as a part of neutral activity which tightly accompanied with asset business, put forward a new theme on how to conform to the transformation trend of appraisal research and build up more perfect and integrated appraisal theory under comprehensive, mobile and uncertain conditions which may be helpful to select a proper method in order to promote the quality of appraisal in the activity traditional appraisal theory is built on neo - classical value theory
作為伴隨資產業務、能提供資產現時價值的資產評估中介性活動，如何適應資產評估研究範式的轉化趨勢，在復雜、動態與不確定的環境背景條件下構築完善的資產評估理論，進而選擇適用的資產評估方法以提高資產評估質量是資產評估界面臨的新議題。傳統資產評估理論構建於新古典綜合價值理論基礎之上。 -
Business valuation based on modern economy is one of the most difficult and comprehensive professional work in asset appraisal, but also stands for the trend of the appraisal. as china implemented planned economy all the long in the past years, the concept of business value was proposed later than other advanced countries. the study on the theory and method of business valuation we made is relatively backward. all these lead to that we merely use cost method in practice. with the improvement of market economy, the validity of cost method is challenged. hunting for appraisal methods suitable for china circumstance has become more and more urgent. this thesis presents its own opinion on the adjustment of the basic frame of theory of business valuation. for the first time, it puts systems theory into the study of the theory base, and believes that the enterprise as a compound entity has higher efficiency than the sum of its constituent, and then proposes new appraisal assumption. aiming at the obscure understan ding, it analyses a group of conception related to business valuation. after giving a whole analysis and study, this thesis indicates the income approach which emphasizes earning - capacity of a enterprise should become the correct choice of china, and makes a further study on the origin - features and feasibility of this method
植根于現代經濟的企業價值評估是資產評估中綜合性最強，技術難度最高的業務之一，也是評估業未來的發展方向，由於我國過去長期實行計劃經濟體制，企業價值概念的提出和運用時間較晚，缺少現代經營理念的積累，企業價值評估的理論與方法的研究比較滯后。本文試圖以理性分析和案例分析相結合的方法，系統研究和分析企業價值評估的基礎理論及其現實條件下，適應我國經濟發展的評估方法，以期為構建有中國特色的企業價值評估理論和方法體系做一些有益的探索。文章以企業價值評估的基本概念為起點，在對眾多關于企業性質的學說和理論觀點進行概括抽象的基礎上，指出了整體性、持續經營和盈利性是企業的重要特徵，依據企業的整體性運用系統方法闡明了企業的價值大於組成企業的單項資產價值之和，據此提出了反映企業價值評估特點的有機組合增殖假設；依據盈利性的特點，強調了企業價值評估的核心應為企業的獲利能力，而不是組建企業的成本；對企業價值、企業價值評估含義、特點的論述以及對相關概念的辨析表明了作者的個人觀點和文章的基本定位，而從評估目的入手劃分的以產權變動為目的的企業價值評估和以財務決策為目的的企業價值評估與企業價值評估的假設、評估核心共同決定了評估方法的選用。 -
Then the cause and the cost - effective of asset appraisal standard setting as well as the anticipated interests of the standard setter are analyzed. the conclusions are : ( 1 ) the basic reason of the asset appraisal standard setting is the separation of the information provider from the user and many appraisal conventions at choice in the meantime ; ( 2 ) the high cost and the lack of motivation for the standard is a kind of public goods to some extent may explain why the asset appraisal standard - setting progress is so slowly in our country ; ( 3 ) the scientific and relatively feasible model is taking an ngo which entrusted by government as the standard setter, and what is more, the current competitive situation should be kept ; ( 4 ) the principle of users having priority must be insisted in standard setting, and the two standard - setting approaches : preference aggregational standard - setting approach and theory - based standard - setting approach can combine organically, that is, the standard - setting is guided with the theory based on e mpirical researches
同時以制度變遷理論和公共選擇理論為理論依據分析了資產評估準則制定的動因和成本效益以及準則制定主體的利益預期，提出了以下觀點： （ 1 ）制定準則的根本原因是評估信息提供者和使用者的分離，以及評估慣例和方法的可選擇性； （ 2 ）由於準則制定是有成本的，而準則從某種程度上是一種公共物品，因而準則的制定者缺乏動力去發起準則變遷，因此我國資產評估準則制定較為緩慢； （ 3 ）政府委託民間機構制定準則應是較科學的也是較可行的一種模式，並且應該保留準則制定機構的競爭現狀； （ 4 ）在準則制定過程中，應堅持用戶優先的原則，將兩種準則的構建方法? ?偏好集合法和理論導向法有機結合起來，即以實證的方式構建理論，用此理論來指導準則的制定。 -
Theory of asset appraisal
資產評估理論 -
In the thesis, first, with the view to new institutional economics, the author researched the asset appraisal standards and deeply analyzed its character, function, making and etc. second, the author made a theory model of demand - supply, and then analyzed the affect factors on the demand and supply of assets appraisal standards so to find the reason of its imbalance. after that, the author studied the cost and profit of the making of assets appraisal standards as well as many affect factors, so that the profit will be the most on the conditions of fixing cost. at last, on the basis of theoretical analysis, the author brought forward some suggestive conclusion such as : reasonable location of standards making ; the process of making should be full played ; choose the china appraisal society as the organization of making the assets appraisal standards through the comparing of many institution of standards making ; consult to the foreign assets appraisal standards so as to lower the cost of standards making ; streng then the theoretical preparation of assets appraisal ; standards making should be in a long run ; making standards as early as ; strengthen teaching on standards ; attach importance to macro - environment analyzing
本文從新制度經濟學角度研究資產評估準則，對資產評估準則的性質、功能及制定等進行了深入分析；通過構建供需分析理論模型，對影響資產評估準則的需求和供給的因素進行系統分析，剖析資產評估準則供需不平衡的成因；對資產評估準則制定的成本收益進行研究，全面分析影響成本和收益的諸多要素，達到成本一定的情況下，收益相對最大；在理論分析的基礎上結合中國資產評估的宏觀環境，分析了我國宏觀環境對準則制定的影響；提出了我國資產評估準則制定的對策定位：準則制定要合理定位；制定過程要充分博弈；對準則制定機構的選擇；借鑒國外資產評估準則；加大資產評估理論準備；準則制定要有前瞻性；準則制定應有緊迫性；強化準則培訓力度；準則需明確宏觀環境分析。 -
This paper is on the basis of using forefathers and foreign countries advanced experience for reference, facing the key problem which influences the asset assessment trade to develop in a healthy way such as regulation research lagging behind and not setting up asset appraisal regulation system, at the mean time, digs into the asset appraisal of our country ' s regulation theory and system construction which aims at standardizing asset appraisal market in our country, giving full play to the role in economic market, and offering the theoretical foundation of scientific administrative decision for asset appraisal association and government administrative departments
本文針對我國資產評估監管理論和實踐中存在的問題，對我國資產評估監管理論與體系建設進行了有益的探索，旨在通過對我國資產評估監管體系的研究以規范我國資產評估市場，更好地發揮資產評估在市場經濟中的作用，為資產評估行業管理部門及政府有關部門進行科學監督和決策提供理論依據。 -
Study on the base of value theory about cost approach in asset appraisal
資產評估成本法的經濟價值論基礎研究 -
Study on the base of value theory about market approach in asset appraisal
資產評估市場法的經濟價值論基礎研究
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