房地产清算价格评估探析  

Discussions on the Liquidation Price of Real Property

作　　者：崔太平 

机构地区：[1]四川省恒通投资咨询有限公司

出　　处：《中国资产评估》2001年第4期36-38,共3页Appraisal Journal of China

摘　　要：对国有资产管理公司处置的不良资产通常应采用清算价格法进行资产评估，但现行资产评估理论对资产清算价格法研究不足。清算价格法适用于一切带有强制变现目的的资产评估，如企业破产清算、以资抵债、短期内处理闲置资产等也适用于房地产清算价格的评估。The approach of liquidation price is fit for any appraisals for the purpose of compulsory realization, such as bankrupt liquidation, debt payment, disposing idle asset in short term. This approach is often used to value bad assets disposed by stated owned assets manage company, but present theory concerning liquidation price approach is scarce. The author focused his discussion on the real property appraised by this approach.

关 键 词：国有资产管理 不良资产 清算价格法 资产评估 房地产 

分 类 号：F293.3[经济管理—国民经济]