资产评估价值类型应用若干问题的探讨  

Exploration of Some Issues on the Application of Assets Appraisal Value Types

作　　者：岳修奎 Yue Xiukui(China United Assets Appraisal Group Co.,LTD Jiangsu Branch,Nanjing 210004)

机构地区：[1]中联资产评估集团有限公司江苏分公司,南京210004

出　　处：《中国资产评估》2023年第8期4-10,49,共8页Appraisal Journal of China

摘　　要：价值类型是资产评估机构在受托执行资产评估业务前就应当明确的一项评估业务基本事项,也是资产评估报告应当披露的一项必要信息。然而,评估实务中常常有评估师针对价值类型的选择感到困惑,更因对价值类型的定义和应用不当,导致评估结果与特定评估目的相背离,难以被市场所认可。本文就当前评估中涉及最广泛的几种情形下价值类型的选择与应用展开论述,借以引导广大评估师,在执业中结合评估目的、市场条件和评估对象自身条件等因素,对价值类型能够深刻理解、恰当选择、合理定义、客观揭示,从而进一步提高资产评估执业质量和社会公信力。Value type is a basic matter of appraisal business that should be clarified before an asset appraisal institution is entrusted to perform asset appraisal business,and it is also a piece of the necessary information that should be provided in an asset appraisal report.However,in appraisal practice,there are often appraisers who are confused about the selection of value types,and the improper definition and application of value types have led to appraisal results that are contrary to the specific appraisal purpose and difficult to be recognized by the market.This article discusses the selection and application of value types in the most widely involved situations in current appraisals,to guide appraisers to have a deep understanding,appropriate selection,reasonable definition,and objective disclosure of value types in their practice,take into account factors such as the purpose of the appraisal,market conditions and the conditions of the appraisal object itself,to further improve the quality of asset appraisal practice and social credibility.

关 键 词：资产评估 价值类型 市场价值 可变现净值 在用价值 

分 类 号：F275[经济管理—企业管理]