资产评估中的评估对象概念新释

New Statement on the Definition of Appraisal Object

本文认为,资产评估中的资产具有两个基本属性:一是资产主体拥有或者控制的资产的物质实体,二是资产主体基于物质实体而享有的经济上的合法权益。通过这两个基本属性分析,作者提出资产评估中真正的评估对象是资产主体基于物质实体而享有的经济上的合法权益,而不是资产本身,同时讨论了评估对象概念的这一重新界定对资产评估理论和实践的重大意义。

There should be two elemental characteristics on assets in appraisal. One is thephysical entity owned or controlled by the assets owner; the other is owners law-ful rights and interests based on the entity. By analyzing these two characteristics,the author puts forth that the appraisal object should turns out to be the lawfulrights and interests, while not assets itself, based on the entity. This redefinition ofthe appraisal object should be significance to the valuation and practice.