评估目的与资产基础法评估结论的价值内涵的探讨

Discussion on the Value Connotation of the Appraisal Purpose and the Asset-based Approach Conclusion

资产基础法是企业价值评估的常用方法。在现行法律制度和资产评估准则框架下,资产基础法运用于企业价值评估和运用于其他评估业务就是否考虑要素之间的协同效应存在不同的规定。为此资产评估专业人员应当根据引起资产评估具体经济行为性质的差异对资产基础法进行明确的定义,以避免因资产评估专业人员的非规范性操作而引起法律风险,以及对资产评估报告的错误使用。

The asset-based approach is a common method for enterprise value appraisal.Under the current legal system and the framework of asset appraisal criteria,there are different regulations between the Asset-based approach used in enterprise value evaluation and in other evaluation services on whether to consider the synergistic effect between elements.Therefore,asset appraisal professional valuers are required to distinctly outline the asset-based approach in relation to the variations in the characteristics of specific economic activities that result in asset appraisal,to prevent potential legal risks resulting from non-standard operations of asset appraisal professionals and the misuse of asset appraisal reports.