摘要
资产评估是上市公司资产业务顺利进行的基础,而资产评估方法则是实现评定估算资产价值的技术手段。不同评估方法的选用,将会对资产价值的估计及评估结果的合理性产生影响。上市公司评估业务尤其是兼并收购中,作为评估师首选方法的重置成本法忽视了资产未来的收益能力,其评估结果难以真正反映出资产的内在价值,因此,应在了解各种评估方法及评估模型优势及局限性的基础上,结合评估对象的类型、评估目的、评估的价值类型及评估时的市场条件等因素,恰当地选择评估方法。同时,必须采取措施规范资产评估市场、强化评估师的风险意识,在不断完善重置成本法的基础上,为市场比较法和收益现值法的运用创造条件。
Asset appraisal is the basis on which listed companies'asset business can be performed,and appraisal method is the technical way to appraise the assets valueso,so the selection of various appraisal methods will affect the reasonability of the results of asset appraisal.As the first option,replacement cost approach ignores the profitable ability of assets,and its appraisal result can not reflect the real value of assets.As a result,it is necessary to realize the advantage and disadvantage of different methods in order to select appraisal method properly.At the same time,some measures should be taken to regulate appraisal market and strengthen CPV's risk awareness,and perfect appraisal method.
出处
《郑州轻工业学院学报(社会科学版)》
2005年第1期19-23,共5页
Journal of Zhengzhou University of Light Industry:Social Science Edition
基金
河南省软科学项目(0413052700)
关键词
上市公司
资产评估
市场比较法
重置成本法
收益现值法
listed company
asset appraisal
market comparison approach
replacement cost approach
income approach