Matlab图形求解方法在资产评估中的应用——兼论插值法与图像法的比较分析  

The Application of Matlab Graph Solution Method in Asset Appraisal--Comparison and Analysis of Interpolation Method and Image Method

作　　者：马天艺 郭晓日[1] 马君 Ma Tianyi;Guo Xiaori;Ma Jun(Shandong University of Finance and Economics,Jinan 250014)

机构地区：[1]山东财经大学,山东济南250014

出　　处：《中国资产评估》2023年第5期26-31,共6页Appraisal Journal of China

基　　金：国家社会科学基金项目(19BGL252),制药企业研发风险的资本对冲机制与知识资产积累研究;山东省自科基金青年项目(ZR2021QG056),数学建模方法下的高管薪酬合同设计研究;山东财经大学2022年教改项目,基于习近平新时代中国特色社会主义思想的资产评估思政示范课程体系的构建研究。

摘　　要：传统的资产评估理论中通常运用查表与插值法相结合的方法来估算资产的折现率或资本化率,这是因为无法直接通过现有理论得出折现率的直接解析式。随着信息技术的发展,利用Matlab软件画图,运用图形求解的方法可以改善这一问题,通过图像找到折现率的具体的解,从而提高评估准确性。本文分析发现,这种图形求解方法不仅可以运用到资产评估的收益法与重置成本法中,而且可以运用到财务管理的货币时间价值理论求利率的过程中,此外类似需要查表和估算的案例均可使用此方法。通过对Matlab图形求解方法的运用,可以提高评估方法的科学性和评估结论的准确性。In the traditional asset appraisal theory,the combination of look-up table and interpolation method is usually used to estimate the discount rate or capitalization rate of assets,because it is impossible to obtain the direct analytic formula of the discount rate directly from the existing theory.With the development of information technology,the problem can be improved by drawing with Matlab software and solving with graphics.The specific solution of discount rate can be found through images,so as to improve the accuracy of evaluation.This paper analyzes and finds that this graphical solution method can be used not only in the income method and replacement cost method of asset appraisal,but also in the process of calculating interest rates based on the time value theory of money in financial management.In addition,this method can be used in similar cases that need to look up tables and estimate.The application of Matlab graphic solution method can improve the scientificity of the evaluation method and the accuracy of the evaluation conclusion.

关 键 词：拉格朗日插值多项式 资产评估方法 Matlab图形求解方法 

分 类 号：F275[经济管理—企业管理]