收益法评估公路收费权的参数确定与问题探析

Analysising Problem and Determining Parameters of Appraisal Method of Assets' Present Return Value on the Charge Right of Highwaym

公路收费权作为市场经济中一种特殊的资产评估法,有三种方法即成本法、收益法和市场法。在理论上都能用,但实际上大多数现实资产评估公路收费权时使用的是收益法。本文总结收益法评估公路收费权中的各个要素和分析模型中的部分参数测定的难点,对其中难点、和不易测定的原因进行分析,并有针对性的制定出可行对策。

The road toll rights is a special asset evaluation method in the market economy,although the three methods serve this act,the cost method、the revenue method and the market method.They can be used in theory,in fact use the revenue method when the most real asset appraisal road toll right.This paper summarizes the difficulty of some parameters measured in the revenue method toll collection right elements and analytical models,analysis of the reasons for their difficult r、αm+1 and αt difficult measurement,and targeted to draw up a feasible countermeasures.