资产评估增值率变动的影响因素分析——基于我国上市公司的数据

Analysis on the Factors of the Increasing Rate for Assets Appraisal ——Based on the Data from Listed Companies

本文运用样本数据测算了2001-2003年资产评估增值率，将企业整体资产抨估偏差形成的因素量化成8个指标。运用逐步回归法。建立多元践性回归模型，分析说明固定资产增值率、流动资产比重、流动资产增值率三个变量均对企业整体资产评估增值率具有较强的解释力，不同价值类型、不同抨估方法的抨估增值率数值均有显着差异。不同地域、不同评估目的抨估增值率差异不显著。

In this paper the authors use data from 2001 to 2003 to calculate the increasing rate of assets appraisal and choose 8 indexes to study the whole assets deviation. Then they use a model of multiple linear regression methodto study the data. Through analysis it shows that the increasing rate of fixed assets, the proportion of liquid assets and the increasing rate of liquid assets all have great influence on the increasing rate of the whole assets appraisal. The result shows that the increasing rate of different valuing type and different appraisal method exist divergence, but the increasing rate in different area and different appraisal propose doesn＇t exist divergence.