资产评估中评估对象界定的思考  

Thoughts on Defining the Evaluation Object in Asset Appraisal

作　　者：张贵强 刘勇 Zhang Guiqiang;Liu Yong

机构地区：[1]湖北永信行房地产土地资产评估咨询有限公司,湖北武汉430016

出　　处：《中国资产评估》2024年第11期19-23,共5页Appraisal Journal of China

摘　　要：评估对象是评估专业人员开展资产评估首先要明确的基本事项,为资产评估的客体,更是资产评估报告的重要内容。在实务中,对于评估对象的界定或说明,经常存在不规范或不匹配的情况,主要体现在对评估对象的说明为非具体的标的或资产。本文通过对相关法律法规和准则及术语的规定并结合实务进行具体的分析,以求合理界定评估对象,并提出相关建议。The appraisal object is the basic matter that the appraisal professionals should first make clear when carrying out asset appraisal.It is the object of asset appraisal and also the important content of the asset appraisal report.In practice,there are often irregularities or mismatches in the definition or description of the appraisal object,mainly reflected in the description of the appraisal object as a non specific subject or asset.This paper analyzes the relevant laws,regulations,standards and terms and practices in order to reasonably define the evaluation object and put forward relevant suggestions.

关 键 词：评估对象 资产 资产损失 

分 类 号：F273[经济管理—企业管理]