基于收益法的无形资产评估在地震救援投入策略中的应用

Application of Profit-Associating Analogy in Inputting Strategy of Earthquake Rescue Based on Income Approach

本文将地震中受困人员的价值作为无形资产进行评估,并运用无形资产评估的收益现值法给出了具体的计算模型。综合分析了在一次地震中不同地区的经济发展、收入水平、自然条件、受灾状况等各种因素,最终得出了地震中所有受困人力资源的现值。根据所确定的受困人员价值及救援力量所创造价值的能力,提出了在经济学角度上的最优救援力量投入策略,可为地震救援投入提供一定的参考。

In this paper, a computing model based on the theory of profit-associating analogy is developed in order to assess the value of trapped personnel in earthquake as an intangible asset. Some related factors, such as local economic development, level of salaries, natural resources, damage situation of earthquake-affect area, are analyzed so that the contemporary value of the personnel trapped in earthquake area is obtained. On the basis of the value from our model and the capacity to undertake the rescue, We put forward a most favored strategy which can be referenced for earthquake rescue operation.