关于收益现值法中基本参数确定方法的研究

Research on the way to define the parameters in capitalized earning method

收益现值法是资产评估的常用方法之一。从收益现值法涉及的三个基本参数即收益额、折现率和收益期限入手,深入研究了上述参数的确定方法以及在确定过程中应注意的问题。

Capitalized earning method is one of the popular methods in assets valuation.This article discusses the three basic parameters concern with the capitalized earning method,that is interest,timeadjusted rate of return,and interest time,and then further analysis the way to define the above parameters and the questions which should be paid attention to.