资产评估中收益观的选择

The Choice of Income Concepts in Assets Appraisal

会计学和经济学对收益的认识有不同的观点：资本保全现和收益配比观。本文在对比分析两种收益观的基础上认为，在产权交易中按“资本保全观”进行资产评估更符合公平和公正原则，因此“资本保全观”是产权变动时资产评估收益观的最佳选择。

Economists and accountants hold different views on the concept of income: Capital Maintenance Concept and Income Matching Concept. By comparing these two concepts, the author believes that following Capital Maintenance Concept better conforms the appraisal to the principles of objectivity and impartiality in transactions of property right, therefore she concludes this concept is the best choice for appraisers when dealing with property right transfers.