略论资产评估中价值类型与评估方法的选择

资产评估是一项市场化、价值化的社会经济活动,它在产权转让、企业重组、资产流动等方面发挥重要作用,因此探讨如何选择、使用评估方法对资产评估质量和结果尤为重要。本文认为,资产价值类型决定于评估方法选择和使用,不同评估方法体现资产不同价值类型或者价值属性,必然形成不同的评估结果,因此价值类型或者价值属性与评估方法之间具有相关性、一致性。

Brief Discussion on the Choice of Value Type and Appraisal Method at Asset Appraisal

Asset appraisal is a market and value social economy activity.It plays an important role at transferring of property rights,corporate restructuring and asset liquidity.Therefore,it is very important for the results of asset appraisal quality to discuss how to choose and use appraisal method.The paper holds that asset value type is determined by appraisal method choice and usage.Different appraisal method embody different value types or value properties which will inevitable lead to different results.So value type or value property is correlated and consistent with appraisal methods.