层次分析法在固定资产价值评估中的应用  

The Application of Analytic Hierarchy Process in the Value Evaluation of Fixed Assets

作　　者：李子怡 钱振航 钟炜[1] LI Zi-yi;Qian Zhen-hang;ZHONG Wei(School of Management,Tianjin University of Technology;Tianjin Eco-city State-owned Assets Management Co.,Ltd.)

机构地区：[1]天津理工大学管理学院 [2]天津生态城国有资产经营管理有限公司

出　　处：《智能建筑与智慧城市》2022年第6期18-20,共3页Intelligent Building & Smart City

基　　金：天津市智能制造专项资金项目:生态城公共项目资产数字化管理平台,项目编号:20201195。

摘　　要：资产价值评估对于企业资产管理至关重要,针对不同状态下的固定资产,使用单一资产评估方法会有较大局限性。本文对几种应用比较广泛的资产评估方法进行了细致比较,在实证分析后,将层次分析法与资产评估方法结合,构建AHP综合资产价值评估模型,对天津生态城某幼儿园的固定资产进行价值评估,结果表明,AHP综合资产价值评估模型克服了传统评估结果带有较大主观性的缺陷,完善了资产价值评估体系,结果更接近于资产账面价值,对固定资产价值评估有一定指导意义。Asset valuation is crucial to enterprise asset management.For fixed assets in different states,using a single asset appraisal method will have great limitations.This paper makes a detailed comparison of several widely used asset evaluation methods.After empirical analysis,it combines AHP with asset evaluation method to construct AHP comprehensive asset value evaluation model to evaluate the fixed assets of a kindergarten in Tianjin Eco-City.The results show that AHP comprehensive asset valuation model overcomes the defects of traditional evaluation results with great subjectivity and improves the asset valuation system.The result is more close to the book value of assets,which has certain guiding significance for the valuation of fixed assets.

关 键 词：资产评估 重置成本法 现行市价法 层次分析法 

分 类 号：TV74[水利工程—水利水电工程]