摘要
资产评估价值的合理性直接关系到资产所有者和有关当事人的经济权益,如何判断评估价值的合理性和公正性,首先应分析资产评估目的与评估方法选择的合理性,其次重点要分析评估参数的选择和确定是否科学合理,只要各类资产评估时选择的评估参数在合理的范围内,则整体资产评估价值就是合理的。文章提出资产评估价值的合理范围应在±6%~15%。
The reasonability on the value of the assets appraisal directly affected the benefitof the owners or the related. The author suggested two keys for judging the reason-ability and fairness of the appraisal. First is the reasonability of the appraisal pur-pose and the approach. Second is the reasonability of various parameters chosenand determined scientifically in the appraisal. If all parameters are used reasonably,the sensible range of appraisal value should be between 6% and 15%.
出处
《中国资产评估》
CSSCI
2003年第4期24-26,共3页
Appraisal Journal of China