摘要
收益还原估价法是现代资产估价理论三大基本估价方法之一,古典经济学家配第提出了资产收益估价的思想萌芽,新古典经济学家马歇尔发展了资产收益估价思想,提出了系统的资产收益估价理论与基本模型,为资产收益估价理论的形成做出了重要贡献,他们的价值思想和资产估价思想至今仍为经济界和资产评估界广为使用,并形成了现代资产收益估价体系的理论基石,对现代资产估价理论产生了重大影响。
Proceeds reinstate valuation is a modern method of valuation of assets in three basic valuation theories. The classical economist Peidi first proposed the framework of the theory of proceeds valuation of assets. The new classical economist Marshall further developed the theory into a systematic assets valuation theory of proceeds reinstate and a basic valuation model. He made important contributions to the formation of assets valuation theory. Their ideas of the value and the assets valuation theory are still widely used in assets valuation community and economic circles and influence the modern assets valuation theory.
出处
《昆明理工大学学报(社会科学版)》
2006年第2期40-43,共4页
Journal of Kunming University of Science and Technology(Social Sciences)
关键词
资产评估
价值理论
经济思想
Assets valuation
valuation theory
economic thoughts