theory of asset preference 中文意思是什麼
theory of asset preference
解釋
資產優選理論- theory : n. 1. 理論，學理，原理。2. 學說，論說 （opp. hypothesis）。3. 推測，揣度。4. 〈口語〉見解，意見。
- of : OF ＝Old French 古法語。
- asset : ASSET ＝ Association of Supervisory Staffs Executives and Technicians （英國）主管人員、行政官員...
- preference : n. 1. 優先選擇；偏愛。2. 優先選擇物，偏愛物。3. 【法律】優先權；特惠〈特指關稅〉；（債權人）受優先償還的權利；選擇機會。4. 一種牌戲。
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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。
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