自然灾害中损失图书价值评估研究  

Research on the Value Evaluation of Lost Books in Natural Disasters

作　　者：陈韬 王丽君[3] 王益谊[3] CHEN Tao;WANG Lijun;WANG Yiyi

机构地区：[1]广西师范大学法学院 [2]商务部国际贸易经济合作研究院博士后工作站 [3]中国标准化研究院

出　　处：《价格理论与实践》2023年第8期21-24,共4页Price:Theory & Practice

基　　金：2023年文化和旅游宏观决策课题阶段性成果,项目名称“:一带一路”文化和旅游标准化合作机制研究,项目编号2023HGJCG02。

摘　　要：“7·31”特大暴雨对涿州地区图书出版业造成巨大损失。国家自然灾害统计制度中采取单一的重置成本法,而商业上资产评估有成本法、市场法和收益法三种基本方法,并在此基础上发展出很多评估方法,各有其适用条件和优缺点。总体上看,运用单一方法对洪涝灾害损失图书进行评估,会有所偏颇。在图书评估中,要注意码洋与实洋的差别,对绝版书、孤版书和电子书等灵活适用市场法、收益法等方法。在现代经济活动中,要根据具体情况,综合运用并创新运用各种评估方法,同时比较适用多种评估方法,或者以一种评估方法为主,参考其他评估方法,以求达到真实、合法、公允的要求。因此,我国应适当调整有关评估方法,建立专门的存货评估规则,建立灾害评估师制度,完善相应的规范和标准。The“731”flood caused huge losses to the book publishing industry in Zhuozhou area.A single replacement cost method is adopted in the national natural disaster statistical system.There are three basic methods of asset valuation in business:cost method,market method and income method.On this basis,many valuation methods have been developed,each with its own applicable conditions,advan-tages and disadvantages.Generally speaking,using a single method to evaluate books damaged by flood disasters will be biased.In the evalua-tion of books,attention should be paid to the difference between fixed and discounted books,and methods such as the market method and the income method should be flexibly applied to out-of-print books,orphan books,and e-books.In modern economic activities,various evaluation methods must be comprehensively and innovatively used according to specific circumstances,and multiple evaluation methods are more suitable at the same time.Or focus on one evaluation method and refer to other evaluation methods in order to achieve true,legal and fair requirements.Therefore,China should appropriately adjust relevant assessment methods,establish special inventory assessment rules,for-mulate a disaster assessor system,and improve corresponding norms and standards.

关 键 词：灾害损失 价值评估 成本法 市场法 收益法 公允 

分 类 号：X43[环境科学与工程—灾害防治] G231[文化科学]