摘要
研究资产收益法估价问题并给出收益法估价的实用公式；与此相关，分析了基准收益率的选用，给出资产剩余使用寿命的定义与测定方法；还给出依附性资产的概念及收益分离法估价公式．
In this paper, valuation issues of assets present value are analysed and simple formulas of assets earnings valuation are derived; concerning with which, the use of standard rate of return is studied and the remainder useful life cycle of assets is defined and measured. In the paper, the concept of dependent assets and the separate valuation method are given.
出处
《系统工程学报》
CSCD
1997年第3期64-69,共6页
Journal of Systems Engineering
基金
国家自然科学基金
关键词
资产收益法估价
分离法估价
市场经济
earnings valuation of assets, standard rate of return, remainder useful life cycle of assets, dependent assets, separate valuation method
