摘要
资产评估不是一门精确计量的科学,这一点决定了采用不同的方法对同一项资产评估的结果很难完全相同,但这并不表明差异是由不同方法所运用的价值基础不同而造成的。对不同评估方法进行简单的微观经济学分析可以发现,尽管三种方法基于不同的价值理论,对于同一项资产的评估结果最终应该趋于一致。
Assets appraisal is not an accurate estimated science. Different approaches used for an asset valuation, the results can not be fully same. Therefore, it is not indicated that these differences caused by different value bases of each approach. Through microeconomics analyses, the authors rut forward that the results from three approaches should be tended to coincidence, although each approach based on different value theories.
出处
《中国资产评估》
CSSCI
2002年第6期21-23,共3页
Appraisal Journal of China