资产评估方法选择研究

Study on the choice of asset evaluation method

资产评估是一项复杂的过程,如何科学地进行资产评估,提高资产评估的准确性与评估的方法选择是分不开的,科学的资产评估能促进企业健康的发展。如何选择资产评估方法,是一项重要的决策。从资产评估方法体系概述、资产评估方法选择的决定因素、资产评估方法的组合使用、资产评估方法的次优化选择进行阐述资产评估方法选择研究,希望能为研究资产评估方法的专家与学者提供理论参考的依据。

Asset evaluation is a complicated process. How to scientifically evaluate the assets and improve the accuracy of asset evaluation is inseparable from the choice of methods. Scientific asset evaluation can promote the healthy development of enterprises. How to choose an asset valuation method is an important decision. This paper expatiates on the selection of asset evaluation methods from the overview of asset appraisal method system,the determinants of asset appraisal method selection,the combination of asset evaluation methods and the suboptimization selection of asset evaluation methods,hoping to provide reference for experts and scholars in asset evaluation methods.