资产评估及评估结果的经济学分析

Economics Analysis of Assets Appraisal and Appraisal Result

通过对资产评估定义的界定,分析了资产评估的内涵,提出市场性是资产评估的本质特征。同时,运用经济学理论并结合资产评估实践,探讨了资产评估结果反映的经济含义,得出资产的“市场潜在价格”是资产评估结果的必然反映,并依此研究得出资产评估结果具有客观性和唯一性。最后通过分析市场性贯穿于资产评估工作的全过程来论证市场性是资产评估的本质特征。

This paper analyzes the meaning of assets appraisal and puts forward the essential character of assets appraisal-marketability by understanding the definition of assets appraisal. Then it studies on economic meaning of results of assets appraisal by theory of economics and practice of assets appraisal and gets conclusions that potential market price is inevitable reflection of appraisal result and that appraisal result is impersonal and exclusive. At last it demonstrates that marketability is the essential character of assets appraisal by analyzing the marketability penetrated all the processes of assets appraisal.