【摘要】 收益法和成本法是《公路经营权有偿转让管理办法》中规定的用于公路收费权评估的两种方法,但实际操作中.这两种方法的评估结果却存在较大差异。尽管收益法和成本法在评估方法上、评估对象上、评估时考虑的因素等多方面存在较大的差别,但两种方法在评估公路收费权资产时,其结果在理论上是趋于一致的,造成评估差异较大的原因是评估人员的实际操作有误或对评估方法的理解有误。更多还原

【Abstract】 Income method and cost method are two methods that are used to appraise road toll right in administrative way of road toll right transition, but the results of the two methods are much different in practice. This paper thinks that the results of income method and cost method are uniformly approximated in theory, although the two methods are different in appraisal method and considered factors and that the reason of appraisal difference is appraiser making mistakes or misunderstanding appraisal method.更多还原