本文選題：重置成本法 + 交易金額比較法��； 參考：《外國(guó)經(jīng)濟(jì)與管理》2002年02期

【摘要】：長(zhǎng)期以來(lái) ,估價(jià)機(jī)構(gòu)主要采用重置成本法、交易金額比較法等方法評(píng)估飯店價(jià)值。這些方法相對(duì)簡(jiǎn)單 ,容易操作 ,但估價(jià)結(jié)果的可靠性和精確性難以保證。在飯店業(yè)出現(xiàn)大規(guī)模購(gòu)并的情況下 ,這些方法越來(lái)越不適應(yīng)飯店資本重新配置的需要。進(jìn)入 2 0世紀(jì) 90年代以來(lái) ,英美等國(guó)的估價(jià)機(jī)構(gòu)普遍采用收入資本化估價(jià)方法 ,從而大大提高了飯店價(jià)值評(píng)估的可靠性和精確度
[Abstract]:For a long time, the valuation institutions mainly use the replacement cost method and the transaction amount comparison method to evaluate the hotel value. These methods are relatively simple and easy to operate, but the reliability and accuracy of the evaluation results are difficult to guarantee. Under the situation of large-scale M & A in hotel industry, these methods are less and less suitable for the reconfiguration of hotel capital. Since the 1990s, valuation institutions in Britain and the United States and other countries have generally adopted the method of income capitalization, which has greatly improved the reliability and accuracy of the evaluation of hotel value.
【作者單位】： 上海財(cái)經(jīng)大學(xué)國(guó)際工商管理學(xué)院
【分類(lèi)號(hào)】：F719.3

【相似文獻(xiàn)】

相關(guān)期刊論文 前1條

1 周暉;飯店價(jià)值評(píng)估的新方法——收入資本化[J];外國(guó)經(jīng)濟(jì)與管理;2002年02期

，

本文編號(hào)：1851161