资产评估基准日小议

Discussion Concerning Valuation Date

资产的价格随时间的变化而变化 ,不同的评估基准日将产生不同的评估结果。资产评估是为特定的经济行为服务的 ,选择评估基准日应有利于评估结果有效地服务于评估目的。在满足评估目的的前提下 ,评估基准日应尽可能选择在勘估日期附近。

Prices of Assets vary along with time. Same assets have different appraisal values at different dates. The choice of valuation date should be the one producing results that help to meet valuation purposes due to valuation itself serves specific economic behaviors. Prerequisite to serving valuation purposes, valuation date should be as near to the date of fieldwork as possible.