我国上市公司资产评估偏差的实证研究——基于2007～2010年上市公司数据  

Empirical Research on Assets Valuation Deviation of Listed Companies in China

作　　者：李菁[1] 赵邦宏[1] 

机构地区：[1]河北农业大学经济贸易学院,河北保定071000

出　　处：《区域金融研究》2013年第4期40-44,共5页Journal of Regional Financial Research

基　　金：资产评估准则实施效果的实证研究(课题编号:2201022002;项目来源:中国资产评估协会)

摘　　要：资产评估偏差程度是资产评估合理性的重要参考,引起社会各界关注。本文主要从公司资产类型角度,基于我国2007～2010年披露的资产评估报告书摘要数据,利用因子分析和逐步回归实证研究不同因素对资产评估偏差解释程度。发现:固定资产增值率等六个因素值越高,资产评估增值率越高;流动资产在总资产中比重越大,企业规模越大,资产评估增值率越低;评估方法不同,资产增值率不同;评估基准日不同,资产增值率差异不大。Assets valuation deviation degree is an important reference to the rationality of assets appraisal, and draws attentions from the general public. Based on the assets valuation reports disclosed during 2007-2010, using em- pirical analysis methods, the paper verifies the explanation degree of different factors on assets valuation deviation, in terms of company asset types. The key findings are summarized below： first, the higher the fixed assets appreciation rate, the higher the intangible assets appreciation rate, the higher the current assets appreciation rate, the larger the proportion of intangible assets, the larger the proportion of fixed assets, and the higher the debt-equity ratio er the total assets appreciation rate. Second, the larger the proportion of current assets and the larger the scale, the lower the total assets appreciation rate.Third, different appraisal methods lead to different assets tion rates, but the base date of assets appraisal does not has much influence.

关 键 词：资产评估偏差 因子分析 逐步回归 

分 类 号：F830.91[经济管理—金融学]