评估中财产贬值形式的辨析以及贬值框架的构建

财产贬值已经成为经济热点问题。正确认识贬值并在评估中有效地计量是保证财产尤其是国有财产利益的关键。不能正确计量贬值,使得三种典型评估方法的应用也成为难题。从贬值术语的含义分析入手,将国际评估准则和国内相关文献中对三类传统的贬值形式——物理性损耗、功能性退化和外部性退化进行了分析说明,进而梳理了关于三种形式的近70年的相关文献,根据文献的研究和建议,结合评估理论,创造性地为评估师提供了贬值的分析框架。

An Analysis of Assets Depreciation Types and Framework Construction of Assets Depreciation During Assets Appraisal

Assets depreciation has become a hot topic in the field of economy.A good understanding of assets depreciation and an efficient measurement of it during assets appraisal are critical for protection of the interest of assets,especially that of state-owned assets.Without a correct measurement of assets depreciation,it is hard for the application of the three traditional approaches-replacement cost approach,sales comparison approach,and income capitalization approach.Starting with a study of the nature of the term "depreciation",the paper makes a review and analysis of the international appraisal standards and the current three types of depreciation including physical deterioration,functional obsolescence and economic obsolescence categorized in relevant references in China.And then the paper sorts out all the references about the three types of depreciation in the past nearly 70 years in America.Finally,based on the researches and proposals from the references,the paper has creatively presented an analytical framework of depreciation for CPVs.