关于资产评估准则中价值类型选择问题的理论思考

Discussions on the Selection of Value Types in Assets Valuation Standards

影响我国资产评估准则出台的最直接原因是关于我国资产评估定位上和价值类型选择认识上的分歧。把资产评估价值类型划分为市场价值和非市场价值是从评估条件和评估环境方面将正常条件下的评估结果与特殊条件下的评估结果区分开来。一方面使评估人员清楚评估条件与评估结果的关系;另一方面使评估报告使用者清晰地了解评估结果依据的条件以及使用时的约束条件。所以,在资产评估准则中选择市场价值和非市场价值比选择公允市场价值更有实际意义。

The most direct reason affected the formulation of Chinese assets valuation standards is the under-standing divergences on location of Chinese assets valuation and the selecting differences on valuetypes. Divided the value types of assets to market value and other than market value is to distinguishthe valuation results between normal condition and special condition caused by valuation conditionsand environments. It can make valuer to recognize the relation between valuation condition and valu-ation result on the one hand, and let report user to clear understand the basic conditions of valuationresult and binding conditions in use on the other hand. Therefore, it is more significant to select marketvalue and other than market value in assets valuation standards but not fair market value.