| 运用收益现值法进行资产评估的思路,参数及前提条件 |
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| 引用本文： | 高建来. 运用收益现值法进行资产评估的思路,参数及前提条件[J]. 石家庄经济学院学报, 1997, 20(5): 465-469 |
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| 作者姓名： | 高建来 |
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| 作者单位： | 石家庄经济学院经济学系 050031 |
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| 摘 要： | 收益现值法是进行资产评估的主要方法之一,但在具体应用方面尚有很多异议。本文在简要阐述收益现值法的基本思路的基础上,重点对剩余寿命期、预期收益额、折现率等参数如何确定进行了详细探讨。同时指出收益现值法的应用必须符合特定条件,严格遵循评估方法与资产业务的匹配原则。
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| 关 键 词： | 收益现值法 资产评估 参数 企业 会计 |
The Thinking, Parameters and Conditons on Using the Method of Revenue Present Value to Assess Asset Price |
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| Gao Jianlai. The Thinking, Parameters and Conditons on Using the Method of Revenue Present Value to Assess Asset Price[J]. Journal of Shijiazhuang University of Economics, 1997, 20(5): 465-469 |
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| Authors: | Gao Jianlai |
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| Abstract: | The method of present value of revenue is a main method of asset assessment, there are many arguments in concrete application of it. The paper briefly expounds the basic thinking method, on the base of it, emphatically discusses how to determine parameters of residal life cycle, amount of future revenue and rate of discount. And it points out the application of the method must be in accordance with privileged conditions, strictly observes the principle which the method of the asset assessment consists of asset operation. |
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| Keywords: | revenue present value assets assessment parameter |
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