高校资产评估研究新动向探析--第十八届中国资产评估教育论坛研究成果综述  

Exploration of New Trends in University Asset Evaluation Research--Summary of Research Results of the 18th China Asset Appraisal Education Forum

作　　者：刘德运[1] 陈炳燕 白文卿 石晓艳 肖昊鑫 Liu Deyun;Chen Bingyan;Bai Wenqing;Shi Xiaoyan;Xiao Haoxin(Shandong University of Finance and Economics,Jinan,Shandong 250014)

机构地区：[1]山东财经大学资产评估研究中心,山东济南250014

出　　处：《中国资产评估》2024年第9期55-63,F0003,共10页Appraisal Journal of China

摘　　要：中国资产评估教育论坛作为国内评估领域的专业论坛,其探讨的问题覆盖面广,创新性强、学术水平高,展现了当前资产评估领域研究的最新动态与成果。本文对第十八届中国资产评估教育论坛的内容和投稿论文进行深入剖析,从中提炼出资产评估研究领域的最新动向:(1)对新兴事物以及热点问题的评估是资产评估领域经久不衰的研究话题,聚焦于数据资产、无形资产和企业价值评估;(2)数据资产已经成为各高校研究的重点方向,着重于数据资产概念辨析以及评估模型建立;(3)“双碳目标”推动研究领域风向的转变,无论是无形资产中的碳资产评估、企业可持续发展而提出的ESG、还是新能源企业的评估,都体现推动经济社会发展绿色化、低碳化的目标。As a professional forum in China's appraisal sector,the China Appraisal Education Forum boasts a wide range of topics,innovative ideas,and high academic standards,showcasing the latest trends and achievements in current appraisal research.This article provides an in-depth analysis of the content and submitted papers of the 18th China Asset Evaluation Education Forum,and extracts the latest trends in the field of asset evaluation research:(1)The evaluation of emerging things and hot issues is a long-standing research topic in the field of asset evaluation,focusing on data assets,intangible assets,and enterprise value evaluation;(2)Data assets have become a key research direction in universities,emphasizing the differentiation of data asset concepts and the establishment of appraisal models;(3)The“dual carbon goals”have prompted a shift in research trends,whether it is the appraisal of carbon assets within intangible assets,the ESG proposed for sustainable corporate development,or the appraisal of new energy enterprises,all embodying the goal of promoting green and low-carbon economic and social development.

关 键 词：资产评估 无形资产 数据资产 碳资产 企业价值评估 

分 类 号：F123.7[经济管理—世界经济]