成本估价模型的历史考察

A Study of the Cost Appraising Model from a Historical Perspective

随着经济发展,资本和产权流动加剧,使得对资产价值的科学评估与确定的问题越来越具有重要的理论和实践意义。对价值理论和资产估价理论的正确认识是做好资产估价工作的前提,考察资产估价理论的形成过程及经济思想基础,有助于我们加深对现代资产估价理论和价值理论的理解,也有助于指导资产价值评估实际工作。

With the economic development, capital and property right flow more rapidly. The scientific appraisal and ascertainment of assets value is of great significance. To appraise assets lies in the correct understanding of the theories of assess value and assets appraisal. To study the forming process and economic and ideological basis of the theories of assets appraisal helps us to deepen our understanding of the modern theories of assets appraisal and value theories and guide our assets value assessment.