摘要
本文研究了商品价格的等价理论：商品价格的时间等讲理论，商品价格的市场等价理论，商品价格的品质等阶理论，商品价格的公允性等讲理论，以及资金的时间价值等价理论。在这些理论的基础上，建立了资产评估的基本方法：资产成本法估价，资产市场法估价，资产收益法估价。
in this paper, equivalent theories of commodity prices are studied, which are the time equivalent theory, the market equivalent theory,the quality equivalent theory and the equity equivalent theory of commodity prices,and the time value equivalent theory of money. On the basis of the equivalent theories, the fundamental methods of assets valuation are established, which are the cost valuation of assets, the earnings valuation of assets and the market valuation of assets.
出处
《管理工程学报》
CSSCI
1996年第3期179-186,共8页
Journal of Industrial Engineering and Engineering Management
基金
国家自然科学基金
关键词
等价理论
资产成本法估价
资产评估
资产收益法
Equivalent theory, Cost valuation of assets, Earnings valuation of assets, Market valuation of assets.
