节点文献
整体资产评估成本加和法与收益法的不对应性
THE INCOMPARABILITY OF THE INTEGRATED REPLACEMENT COST METHOD AND THE REVENUE RETURN METHOD IN THE INTEGRATED ASSETS EVALUATION
【摘要】 本文对现行资产评估评审中要求两种评估方法相互验证的做法提出了异议, 分析了两种评估方法相互间的不可验证性.
【Abstract】 In this article the incomparability of two different evaluation methods is analyzed. The authors hold that the Integrated Replacement Cost Method can not be compared with the Revenue Return Method.
【关键词】 资产评估;
成本加和法;
收益现值法;
不对应性;
【Key words】 assets valuation; integrated replacement cost method; revenue return method; incomparability;
【Key words】 assets valuation; integrated replacement cost method; revenue return method; incomparability;
- 【文献出处】 华南理工大学学报(自然科学版) ,JOURNAL OF SOUTH CHINA UNIVERSITY OF TECHNOLOGY(NATURAL SCIENCE) , 编辑部邮箱 ,1999年08期
- 【分类号】F273.4
- 【被引频次】88
- 【下载频次】302