收益法及其在资产评估中的应用

Discussion on the Income Approach and Its Application in Assets Evaluation

阐述了收益法的含义和3个基本要素,分析了收益法与成本法、市场法的不同,介绍了收益法的几个重要参数,并以企业整体资产评估为例探讨了收益法在资产评估中的应用。

This paper expounds the connotations of the income approach and its three basic factors, analyzes the different essences of the income approach, cost approach and market approach, introduces several important parameters of the income approach, and taking enterprise total assets evaluation as the example, probes into the application of the income approach in assets evaluation.