基于AHP的企业资产评估问题研究  

A Research on Enterprise Assets Evaluation Based on AHP

作　　者：许邓艳 卢民荣[2,3] Xu DengYan;Lu Minrong(College of Technology,Fuzhou Technology and Business University,Fuzhou,Fujian 350118,China;Department of Accountancy,Fujian Jiangxia University,Fuzhou,Fujian 350108,China;Finance and Accounting Research Centre,Fujian Province Philosophy Social Science Research Base,Fuzhou,Fujian 350108,China)

机构地区：[1]福州工商学院工学院,福建福州350118 [2]福建江夏学院会计学院,福建福州350108 [3]福建省社科研究基地财务与会计研究中心,福建福州350108

出　　处：《湖北工程学院学报》2022年第6期77-82,共6页Journal of Hubei Engineering University

基　　金：福建省中青年教师科研项目(JAT211027);福建省财政资助科研项目(2022-24,JXH2022067);福建省社科基地重大项目(FJ2020JDZ070)。

摘　　要：在企业资产评估活动中,涉及监管者、利益者与评估者三者(regulators,beneficiaries,and appraisal service providers,RBA)利害关系,尤其发生上市、并购、重组、破产、退市等重大事件,企业资产评估的公正性、科学性受到巨大挑战。基于层次分析法(analytic hierarchy process,AHP)分析监管者、利益者与评估者之间的相互博弈关系,建立了RBA评价体系,随后通过权重对资产评估三要素的重要程度进行排序,在一定程度上限制了利益者对评估结果的影响程度,提升资产评估监管效率和评估的公正性、科学性,最后从政府监管、企业管理、评估机构不同层面提出了企业资产评估相应对策。In the process of enterprise assets appraisal,the interests of the three parities(regulators,beneficiaries,and appraisal service providers,RBA)are involved,especially the major events such as listing,merger,reorganization,bankruptcy and delisting,the fairness and scientific nature of enterprise asset evaluation are greatly challenged.Based on AHP,this paper analyzes the game relationship among regulators,beneficiaries and appraisers,and establishes RBA evaluation system.Furthermore,the mutual influence among the three beneficiaries is found through weight ranking,which limits the influence of beneficiaries on the evaluation results and improves the efficiency of asset evaluation supervision and the fairness and scientific nature of appraisers.Finally,the corresponding countermeasures are put forward for enterprise asset evaluation at different levels.

关 键 词：层次分析法 资产评估 评价体系 

分 类 号：F279.23[经济管理—企业管理]