摘要
在过去十年中，资产评估理论的发展远远落后于评估实践的发展，两者存在严重的不均衡，这已成为制约我国评估业进一步健康发展的重要障碍。因此，在系统引进和学习国外评估界在评估方法等领域成果的同时，应注重对评估理论的研究。对价值理论的认识是评估基本理论研究的一个重要方面。本文将经济学发展史上的相关概念引入评估理论，希望有助于探讨评估学的理论基础。
In the past ten years, the theories of appraisal lagged far behind the development of appraisal Practices. Tile serious disequilibrium between them is a crucial obstacle to the sound development of China's appraisal profession. At the same time of importing and learning appraisal approaches from abroad, we should attach importance to researching related theories. Value theories are important compositions of the appraisal theories. The author cited related concepts of economics history to the appraisal theory,which is expected to be conductive to the discussion of basic appraisal theories.
出处
《中国资产评估》
CSSCI
2001年第2期18-20,共3页
Appraisal Journal of China
