层次分析法在固定资产价值评估中的应用

The Application of Analytic Hierarchy Process in the Value Evaluation of Fixed Assets

资产价值评估对于企业资产管理至关重要,针对不同状态下的固定资产,使用单一资产评估方法会有较大局限性。本文对几种应用比较广泛的资产评估方法进行了细致比较,在实证分析后,将层次分析法与资产评估方法结合,构建AHP综合资产价值评估模型,对天津生态城某幼儿园的固定资产进行价值评估,结果表明,AHP综合资产价值评估模型克服了传统评估结果带有较大主观性的缺陷,完善了资产价值评估体系,结果更接近于资产账面价值,对固定资产价值评估有一定指导意义。

Asset valuation is crucial to enterprise asset management.For fixed assets in different states,using a single asset appraisal method will have great limitations.This paper makes a detailed comparison of several widely used asset evaluation methods.After empirical analysis,it combines AHP with asset evaluation method to construct AHP comprehensive asset value evaluation model to evaluate the fixed assets of a kindergarten in Tianjin Eco-City.The results show that AHP comprehensive asset valuation model overcomes the defects of traditional evaluation results with great subjectivity and improves the asset valuation system.The result is more close to the book value of assets,which has certain guiding significance for the valuation of fixed assets.