试论资产评估折旧与会计折旧的区别

The Unlikeness of Property Assessment Depreciation and Accounting Depreciation

文章针对部分资产评估人员在建筑物折旧问题上存在的错误认识和做法 ,通过分析建筑物折旧的原因和重置成本法评估中折旧的实质 。

In accordance with certain misconception and wrong practice existing in building depreciation among some assessors, this paper compares and explains the differences between the depreciation of property assessment and that of accounting, by analysing theory of building depreciation and essence of depreciation in reset cost assessment.