中外评估准则关于价值类型的比较研究  

Value Types in Asset Valuation:A Comparative Analysis of Chinese and International Valuation Standards

作　　者：董妙妍 DONG Miao-yan(Hebei University of Economics and Business)

机构地区：[1]河北经贸大学

出　　处：《当代会计》2023年第15期1-3,共3页Contemporary Accounting

摘　　要：随着经济社会的高质量发展,资产评估业务的种类越加多样化,评估目的也都不尽相同,评估条件也越来越复杂,在评估过程中如何确定价值类型是评估实务中的难点之一。选择正确的价值类型,不仅要对概念有充分的认知,还要有操作方面的指引。比较国内外评估准则关于价值类型的定义与规定,从多个视角探讨了价值类型的分类,更好地认识和使用价值类型。As the economy and society undergo high-quality development,the types of asset valuation services have become increasingly diverse,with varied purposes and complex evaluation conditions.One of the challenges in valuation practice lies in determining the types of value during the assessment process.Choosing the correct value type requires not only a thorough understanding of the concepts involved but also practical guidance for implementation.This paper compares the definitions and regulations of value types in domestic and international valuation standards,exploring the classification of value types from multiple perspectives.This comparative analysis aims to enhance understanding and facilitate the effective utilization of value types in the field of asset valuation.

关 键 词：价值类型 中国资产评估准则 国际评估准则 

分 类 号：F233[经济管理—会计学]