论资产评估中的市场价值

Market Value of Assets Valuation

资产评估中的市场价值是国际评估界普遍接受的概念，而我国对这一理论的研究却重视不够。文章提出市场价值是一种严格定义且在理想状态下的价值、是交易假设条件下与资产最佳用途对应的价值、是市场化的价值。文章同时还阐述了这一概念在资产评估中的意义及我国的研究现状。

Market Value is an internationally accepted concept in valuation profession while less importance is attached in our country. The author discussed the significance of market value to valuation and the current research situation in China.