资产评估市场法研究

【作者】 张莹；

【导师】 左庆乐；

【作者基本信息】 长安大学 ， 产业经济学， 2005， 硕士

【摘要】 国际公认的资产评估三大基本方法是市场法、收益法、成本法,我国评估实践中较少使用市场法,这其中虽然有各种原因,然而市场法还是具有广阔的应用前景。本文首先对市场法的国内外应用概况、市场法研究的意义及研究内容方法和思路作了概述;在此基础上,从评估基本原理、应用条件、优缺点及地位等方面介绍了市场法的评估原理;接着,本文分析了市场法的理论基础,包括消费者行为理论中的替代规律、市场供求平衡价值理论、产权理论、公允性定律、时间差异定律、个体差异定律和市场套利定律;本文重点研究了直接比较法和模拟调整法两种评估模型并对其中涉及的因素做了详细的阐述;然后,本文指出了市场法应用中的几大难点并提出了相应的解决方案;最后探讨了市场法应用的外部环境,从而提醒各界加强对资产评估市场法的关注。更多还原

【Abstract】 Three basic appraisal methods acknowledged by the international are cost approach, income approach and market approach. Although we do not always use market approach, it has wide foreground. Firstly this paper summarizes the market approach. On this base, it introduces the appraisal principle from the fundamental principle, application condition, advantage, disadvantage and status. Then it puts forward the economics principle, that is substitute theory, supply and demand theory, property right theory, equity law, different time law, different unit law and market arbitrage law. This paper stresses two appraisal models, straight compare approach and simulation regulation approach, and analyses the factors that are involved in the models. After that, it refers to the application difficulties and the solution. At last the paper discusses the exterior application conditions to remind all circles of paying attention to the market approach.更多还原