资产评估的学科属性界定与学科发展建议  

Definition of Asset Appraisal Disciplines'Attribute and Suggestions on It's Development

作　　者：文豪[1] Wen Hao

机构地区：[1]中南财经政法大学工商管理学院,武汉市430073

出　　处：《中国资产评估》2023年第6期62-67,F0003,共7页Appraisal Journal of China

摘　　要：关于资产评估的学科属性和学科定位引发诸多讨论和争议,至今仍未形成共识。这一状况也制约了资产评估理论研究和资产评估行业发展。本文分析了资产评估学科、专业与行业的关系,阐述资产评估成为独立学科的必要性和可行性,讨论了资产评估的学科属性、学科定位,以及涉及的核心概念,并提出促进资产评估学科发展的建议。It has aroused many discussions and disputes on the definition of asset appraisal disciplines'attribute,but there are no consensus reached so far.This situation also restricts the theoretical research of asset appraisal and the development of asset appraisal industry.This paper analyzes the relationship between discipline,profession and industry of asset appraisal,expounds the necessity and feasibility of asset appraisal becoming an independent discipline,discusses the discipline attribute,positioning and core concepts involved in asset appraisal.At last,this paper puts forward some suggestions to promote the development of asset appraisal discipline and major.

关 键 词：资产评估 学科属性 学科定位 资产评估专业 

分 类 号：F270[经济管理—企业管理] F272.5[经济管理—国民经济]