摘要
投资项目的价值评估是市场的新需求,也是不动产评估与资产评估业务中的新类型。这类评估业务的特点既有别于一般的单项资产的评估,也有别于一般的企业价值评估,它在评估价值类型、收益期限以及资本结构变化等诸多方面都具备一定的特点。本文拟对此类评估项目的分析思路及技术特点进行分析,以期引起业界同仁的关注和讨论。
Investment project valuation is the new demand of market, and the new type of appraisal engagements. It differs from single-asset valuation and business valuation and has specialties in the type of value, income period and capital structure. In this article, the author analyzed tech characteristics and analysis idea of investment project valuation and expected to draw the professionals’ attention and discussion on it.
出处
《中国资产评估》
2008年第3期5-9,共5页
Appraisal Journal of China