资产评估方法的理论溯源研究  

Theoretical Traceability Research on Asset Evaluation Methods

作　　者：肖毅 杨艳[2] Xiao Yi;Yang Yan(Beijing KYSIN Assets Appraisal Co.,Ltd.,Changsha 410000;Business School of Hunan University,Changsha 410000)

机构地区：[1]北京坤元至诚资产评估有限公司湖南分公司,湖南长沙410000 [2]湖南大学工商管理学院,湖南长沙410000

出　　处：《中国资产评估》2024年第4期22-29,共8页Appraisal Journal of China

基　　金：珠宝国检科研基金项目“珠宝相关无形资产价值评估方法及应用研究”(项目编号:NGTC20200800);圣产评估协会课题“珠宝名师作品价值评估方法与应用研究”(课题编号:202305)。

摘　　要：当前对价值理论影响资产评估方法的研究,以及资产评估方法如何从价值理论中不断汲取有益营养的研究很有限,对资产评估具体方法的应用研究较多。针对这种现状,本文从时间线上梳理价值理论和资产评估方法发展历程,试图建立价值理论与资产评估方法之间的联系,并得出三种基本评估方法决定于何种价值理论的结论。如评估中应用收益法的价值理论为多元劳动价值论,具体理论基础为“生产费用论”;市场法价格调整法依据的价值理论是“均衡价格理论”,市场法价值比率法依据的是“生产费用论”;采用重置成本法评估资产价值的价值理论是卡尔·马克思的“劳动价值论”。文章最后对资产评估未来发展方向进行了展望。Currently,there is limited research on the impact of value theory on asset valuation methods,as well as how asset valuation methods can continuously draw beneficial nutrients from value theory.There is more research on the application of specific methods in asset valuation.In response to this situation,this article reviews the development history of value theory and asset valuation methods from a timeline,attempting to establish a connection between value theory and asset valuation methods,and drawing conclusions on which value theory determines the three basic valuation methods.The value theory of applying the income approach in evaluation is the theory of multiple labor values,with the specific theoretical basis being the theory of production costs;The market method price adjustment method is based on equilibrium price theory,while the market method value ratio method is based on the theory of production costs;The value theory of using the reset cost method to evaluate asset value is Karl Marx's labor theory of value.The article concludes with an outlook on the future development direction of asset evaluation.

关 键 词：资产评估方法 价值理论 劳动价值论 效用价值论 均衡价格论 

分 类 号：F270[经济管理—企业管理]