【作者】 肖冬玲；

【导师】 杜建；

【作者基本信息】 长安大学 ， 载运工具运用工程， 2007， 硕士

【摘要】 目前我国的二手车鉴定评估体系还处于萌芽状态,整个二手车鉴定评估行业还没有一套科学、统一、严谨的鉴定方法和评估理论。本文将车辆综合性能检测与以往的二手车技术状况鉴定方法相结合,对车辆技术状况的实行打分标准,化定性为定量;在对资产评估理论认真分析的基础上,选取重置成本法作为二手车鉴定评估的理论依据,并对以往运用的重置成本法的不完善之处作了改进;在改进后的重置成本法中,将车辆购置附加税计入重置成本全价;以资产折旧理论为基础,确定二手车基础成新率;综合考虑影响二手车价值的多种因素,改进了成新率的计算方法,将保值率作为二手车鉴定评估中的指标之一。基于MATLAB统计软件,并采用AHP层次分析法分析了成新率的各影响因素、综合参数、调整系数在综合调整系数中所占的权重;以系数调整确定二手车成新率,从而确定二手车鉴定评估价格;最后,通过实例分析验证了改进后的重置成本法的可操作性及实用性。更多还原

【Abstract】 Nowadays the system of used motor vehicles in our country is in a state of first beginning; there is lack of scientific, unified and strict appraisal and assessment theory and method. First of all, the paper combines mufti performance inspection with previous appraisal method of used motor vehicles’ technical condition, establishes score standard according to watching and operating inspection, in order to replace qualitative analysis with quantitative analysis; On the basis of asset evaluation theory, chooses as theoretical basement of used motor vehicles’ appraisal and assessment, the paper improves previous Production Costs Method. In the improved theory, considers the vehicle purchase tax as the part of production costs; prefers to asset depreciation, firms basic residue of used motor vehicles; takes into account lots factors which influences used motor vehicles’ assess price, Improve the mothod of firms basic residue, makes the hedge ration beocme one of the evaluating indicator in the system of used motor vehicles. Based on the MATLAB statistical software, performance factors and aggregative factors, analyzes and firm the weight of each performance index in calculating modified coefficients in accord with Analytic Hierarchy Process (AHP). Then modifies residue ratio of used motor vehicles with coefficients and firms the assess price; Finally, a real application shows the paper’ appraisal and assessment system is useful and effective.更多还原