国际评估准则中价值类型的选择和启示  

Selection of the Value Types of International Assessment Criteria

作　　者：蔡令兵 黄华绮 CAI Ling-bing;HUANG Hua-qi(Business School of Hunan Normal University,Changsha Hunan 410001;Hunan University of Finance and Economics,Changsha Hunan 410205)

机构地区：[1]湖南师范大学商学院,湖南长沙410001 [2]湖南财政经济学院财政金融学院,湖南长沙410001

出　　处：《湖南财政经济学院学报》2022年第4期75-83,共9页Journal of Hunan University of Finance and Economics

基　　金：国家社会科学基金项目“减税降费治理企业脱实向虚的作用机制与路径优化研究”(项目编号:21CGL009)。

摘　　要：价值类型既是一个重要的评估理论问题,也是资产评估实践必须合理选择的问题。各国评估准则都需要对价值类型进行重点阐述和规范,由于在价值类型的分类及价值类型的选择等方面存在分歧,各国评估准则各有差异。随着全球经济大融合及国际评估准则理事会影响的增强,我国评估准则国际趋同的步伐会越来越快。通过对价值类型影响因素的分析,多视角探讨价值类型的分类,认为国际评估准则中价值类型的分类是合理的,并就国际评估准则价值类型的理解和应用进行了甄别,探索了国际评估准则分类带来的思考。Value type is not only a very important appraisal theory,but also a reasonable choice in the practice of asset appraisal.Value types need to be elaborated and standardized in the evaluation criteria of various countries.Due to differences in the classification and selection of value types,the evaluation criteria of various countries are different.With the great integration of the global economy and the strengthening of the influence of the International assessment criteria Council,the international convergence of China's assessment criteria will be faster and faster.This paper analyzes the influencing factors of value types,discusses the classification of value types from multiple perspectives,and thinks that the classification of value types in international evaluation criteria is reasonable.It also discriminates the understanding and application of the value types of international assessment criteria.This paper explores the thinking brought by the classification of international assessment criteria.

关 键 词：价值类型 市场价值 市场租金 公平价值 投资价值 协同价值 

分 类 号：F832[经济管理—金融学]