【作者】 郑炳南；

【导师】 刘永清；

【作者基本信息】 华南理工大学 ， 系统工程理论与应用， 2001， 博士

【摘要】 资产评估在我国作为行业已走过了十几年的时间。在这短暂的十几年里，从全盘套用国外理论到逐步借鉴国外经验形成我国自己的资产评估理论体系，广大的理论工作者与实践家们为此付出了辛勤的劳动，正是他们的付出为资产评估在我国的健康发展打下了坚实的基础。随着我国经济的高速发展，资产评估涉及的领域愈来愈广，内容愈来愈丰富，同时现行资产评估理论与方法的不足逐渐地显现出来。 目前对资产评估理论的研究基本上都局限于在现行资产评估理论框架下的个别问题的探讨，评估界存在对资产评估理论中价格、价值，评估计价标准等基本概念的讨论，但讨论主要从实用角度出发，少有从资产评估理论的本质出发进行分析的；评估界也存在对资产评估方法的讨论，但讨论多仅限于单一资产评估时方法应用本身，没有将方法在各类资产评估时的应用对应起来进行比较、统一。本文作者认为：从资产评估实践要求看资产评估理论，目前存在的问题应有更深层次的原因，只有从资产评估理论上去进行全面地分析与讨论，才可能从根本上解决问题。与其他研究不同的是：本文是对资产评估理论方法的整体检讨，并意图对原有的理论与方法框架进行必要的修正与补充。研究以实践为基础，并希望其成果能对具体工作有所帮助。 文章在认同现行资产评估理论中关于评估目的、评估计价标准、评估方法、评估结果间存在一定的约束关系的同时，对评估的基本概念进行澄清，否定了笼统地以“公允市场价格”或“公允市场价值”为基础的现行资产评估理论，提出了以资产价值为核心的资产评估理论体系。建立起以要素价值与经济价值为主要表现形式的评估计价标准，确定新的评估目的与评估计价标准、评估计价标准与评估方法间的对应关系，明确了评估结果的意义，避免了评估结论的混淆。 文章对现行的评估方法进行了分析讨论，规范了构成方法的要素，并对各方法间的关系进行了讨论。 文章对资产评估实践中的一些应用难点问题(如折现率的确定、无形资产贡献的划分)进行了讨论，给出了一些可供操作的办法。 建立起以资产价值为核心的资产评估理论体系，制定以要素价值、经济价更多还原

【Abstract】 It has been more than ten years since assets valuation became a profession field in China. Many theorists and men of action have spent much energy on it in such a short period, thus making a sound foundation for assets evaluation’s development in our country. The shortage of the theory and methods on assets valuation at present gradually appears, as the fields it deals with have become wider and wider, and its content has become richer and richer.The present study of assets valuation theory is basically limited in the discussion of a few problems in the present theoretical framework. The basic concepts such as price, value, counting criterion have been discussed, but the discussion is rather from a practical point of view than from the analysis of its essence. There are also discussions on valuation methods, but they are just limited in the specific method used in a singular asset valuation instead of colligating and comparing the methods applied in different kinds of assets valuation. Based on practice, the author of this thesis indicates that the present problems in the theory of assets valuation must have some causes in depth. Only complete analysis and discussion on evaluation theories can solve them thoroughly. Different from other researches, this thesis gives an overall analysis on assets valuation theory and methods and intends to revise and correct the former theory and its framework. The study is based on practice and the author hopes that the conclusions will be helpful in practice.In an agreement that there are some restricted relations of the purposes, counting criterion, methods and results of assets valuation in the present theory, this thesis clarifies some basic concepts of assets valuation, negates the present theory which focuses generally on "public market price" or "public market value", puts forward the assets valuation theory system which centers on value, and sets up criterion whose main representation includes factor value and economy value. This thesis confirms the relations of new purposes and new counting criterion and of new counting criterion更多还原