从第十六届中国资产评估教育论坛投稿论文看资产评估研究新动向  

New Trends in Asset Appraisal Research from Papers Contributed to the 16th China National Forum on Appraisal Education

作　　者：刘德运[1] 马钰程 刘亚楠 齐蕾蕾 施佳秀 Liu Deyun;Ma Yucheng;Liu Yanan;Qi Leilei;Shi Jiaxiu(Shandong University of Finance and Economics,Jinan 250014)

机构地区：[1]山东财经大学资产评估研究中心,山东济南250014 [2]山东财经大学会计学院,山东济南250014

出　　处：《中国资产评估》2022年第4期23-31,共9页Appraisal Journal of China

摘　　要：第十六届中国资产评估教育论坛作为国内资产评估领域的专业论坛,其所探讨的问题覆盖面广,内容新颖,展现了当前资产评估领域研究的最新动态与成果。本文对第十六届中国资产评估教育论坛的内容与投稿论文进行了深入的剖析,从中提炼出资产评估研究的最新动向:(1)对新兴事物以及与热点问题相关的评估是资产评估领域经久不衰的研究主题,比如元宇宙资产的评估与碳中和相关资产的评估。(2)创新研究方法将大大推动资产评估理论向前发展。As a professional forum in the field of domestic asset valuation, the 16th China National Forum on Appraisal Education discusses a wide range of issues and novel content, showing the latest developments and achievements of current research in the field of asset valuation. This paper provides an in-depth analysis of the content and submissions of the 16th China Asset Valuation Education Forum, from which the latest trends in asset valuation research are extracted:(1) The appraisal of new and emerging issues and hot topics is an enduring research theme in the field of asset appraisal, such as the appraisal of meta-universe assets and carbon neutral related assets.(2) Innovative research methodologies will greatly advance the development of asset valuation theory.

关 键 词：资产评估 无形资产 企业价值 

分 类 号：F233[经济管理—会计学]