| 试论资产评估 |
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| 引用本文： | 孙新宪.试论资产评估[J].中国民航学院学报,1992(3). |
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| 作者姓名： | 孙新宪 |
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| 作者单位： | 中国民航学院经营管理系 |
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| 摘 要： | 在改革开放过程中,经济生活中出现了许多新变化,尤其是产权转让过程中的资产评估是一个迫切需要解决的理论问题与实际问题。本文着重讨论资产评估的五个问题:资产评估的性质与内涵、资产评估的理论基础、资产评估的标准、资产评估的方法以及资产评估机构的设置。
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| 关 键 词： | 资产评估 产权转让 有形资产 无形资产 历史成本 重置成本 资本现值 可变现净值 清算价值 |
A Tentative Study on Asset Evaluation |
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| Sun Xinxian.A Tentative Study on Asset Evaluation[J].Journal of Civil Aviation University of China,1992(3). |
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| Authors: | Sun Xinxian |
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| Institution: | Civil Aviation Institute of China |
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| Abstract: | Many economic changes have taken place in China since the implementation of the policies of reform and opening up.Asset evaluation,a theoretical and practical problem that has occurred in the transfer of property right,is one that deserves to be solved as soon as possible.This paper has devoted a particular discussion to the five points concerning asset evaluation:(1)nature and meaning,(2)theoretical basis,(3)standards,(4)methods,and(5) the setting up of asset evaluation organizations. |
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| Keywords: | asset evaluation transfer of property right tangible asset intangible asset historical cost replacement cost present value of capital net realizable value liquidation value |
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