本文關(guān)鍵詞： 經(jīng)濟學(xué)基礎(chǔ) 價值類型 資產(chǎn)評估方法 資產(chǎn)評估方法應(yīng)用　出處：《河北大學(xué)》2013年碩士論文　論文類型：學(xué)位論文

【摘要】：早在上個世紀(jì)二十年代，，資產(chǎn)評估行業(yè)就已在發(fā)達(dá)資本主義國家盛行。改革開放之后，我國才逐漸引入資產(chǎn)評估這個名詞。初始的資產(chǎn)評估行業(yè)從行業(yè)規(guī)范到理論基礎(chǔ)再到評估技巧，每一項都很不完善。隨著我國社會主義市場經(jīng)濟的迅速發(fā)展，資產(chǎn)評估也開始從最初的默默無聞嶄露頭角，一個行業(yè)的發(fā)展不是一朝一夕的事，但我國資產(chǎn)評估行業(yè)卻用30年的光景走完了外國100年才完成的發(fā)展之路。在感嘆資產(chǎn)評估的發(fā)展迅猛之余，我們也不得不想一下，是什么支撐著資產(chǎn)評估行業(yè)的發(fā)展？資產(chǎn)評估起源于經(jīng)濟也服務(wù)于經(jīng)濟。 在資產(chǎn)評估過程中，最重要的步驟便在于資產(chǎn)評估方法的選擇與應(yīng)用，一切資產(chǎn)評估理論的前期準(zhǔn)備都是為了更好的進(jìn)行評估工作而準(zhǔn)備的。對資產(chǎn)評估方法的理解是否恰當(dāng)關(guān)系到資產(chǎn)評估方法的選擇，進(jìn)而關(guān)系到評估結(jié)果的準(zhǔn)確性和可靠性。因此，本文撇開眾生長談的資產(chǎn)評估理論的經(jīng)濟學(xué)研究，轉(zhuǎn)而主要探討資產(chǎn)評估方法的經(jīng)濟學(xué)研究，使人們能夠更直觀、更清楚的了解資產(chǎn)評估方法的理論基礎(chǔ)，從而能更好的在實際工作中應(yīng)用。 本文從資產(chǎn)評估方法的起源談起，論述經(jīng)濟學(xué)的理論方法是資產(chǎn)評估發(fā)展的根基。然后利用倒推的思想，從與資產(chǎn)評估的方法選擇具有密切關(guān)系評估方法假設(shè)開始入手，一層一層的推導(dǎo)出資產(chǎn)評估三種方法的經(jīng)濟學(xué)基礎(chǔ)，進(jìn)而為更好的選擇資產(chǎn)評估方法打好鋪墊。最后說明資產(chǎn)評估方法的正確選擇。本文認(rèn)為，資產(chǎn)評估離不開古典經(jīng)濟學(xué)和新制度經(jīng)濟學(xué)的發(fā)展。成本法的理論基礎(chǔ)是馬克思勞動價值理論，收益法的理論基礎(chǔ)是效用價值論，市場法的理論基礎(chǔ)是均衡價值論，每種方法都有其側(cè)重點，每種方法的評估視角都有所不同。因此，了解各方法的理論基礎(chǔ)不僅有助于在資產(chǎn)評估實務(wù)中選擇最優(yōu)的評估方法，而且有助于我們利用多種方法去驗證資產(chǎn)評估結(jié)果的合理性，為完善資產(chǎn)評估行業(yè)規(guī)范，進(jìn)一步發(fā)展資產(chǎn)評估行業(yè)奠定了理論基礎(chǔ)。
[Abstract]:As early as -80s, the asset evaluation industry has been popular in developed capitalist countries. After the reform and opening up. China has gradually introduced the term asset evaluation. The initial asset evaluation industry from industry norms to theoretical basis to evaluation skills, each is very imperfect. With the rapid development of our socialist market economy. Asset evaluation also began from the initial obscurity of the emergence of an industry development is not overnight. However, China's asset assessment industry has completed the development of foreign countries in 100 years in 30 years. We also have to think about the rapid development of asset assessment. What underpins the development of the asset appraisal industry? Asset appraisal originates in economy also serves economy. In the process of asset evaluation, the most important step is the choice and application of asset evaluation methods. All the early preparation of asset appraisal theory is for better evaluation work. The understanding of asset evaluation method is related to the choice of asset evaluation method. Therefore, this paper puts aside the long-talked economic research of asset evaluation theory, and focuses on the economic research of asset evaluation method. So that people can understand the theoretical basis of asset evaluation more intuitively and clearly, so that it can be better applied in practical work. This paper begins with the origin of the asset evaluation method, and discusses that the theory and method of economics is the foundation of the development of asset evaluation, and then uses the idea of backstepping. Starting from the hypothesis of evaluation method with close relationship with the method selection of asset evaluation, the economic foundation of three methods of asset evaluation is deduced from one layer to another. Finally, it explains the correct choice of asset evaluation methods. Asset evaluation is inseparable from the development of classical economics and new institutional economics. The theoretical basis of cost method is Marx's labor value theory, and the theoretical basis of income method is utility value theory. The theoretical basis of the market approach is equilibrium value theory, each method has its focus, each method of evaluation perspective is different. Understanding the theoretical basis of each method is not only helpful to select the best evaluation method in asset appraisal practice, but also helps us to verify the rationality of asset evaluation results by using various methods. It lays a theoretical foundation for the improvement of asset appraisal industry and the further development of asset appraisal industry.
【學(xué)位授予單位】：河北大學(xué)
【學(xué)位級別】：碩士
【學(xué)位授予年份】：2013
【分類號】：F233

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