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资产评估价值类型的设计与选择应满足两个目标或标准,其一是为资产评估确定公允价值提供坐标或标志的目的。因为资产评估的基本目标就是要给出资产在各种条件下的合理价值或公允价值,资产的公允价值始终是一个相时的概念,即相对于评估时点评估对象自身的条件和市场条件的公平和公允。时于一个相对的概念和指标如何把握呢?寻找一个坐标或标志是非常重要的。其二,资产评估是专业人士向非专业人士提供的专业服务,保证资产评估报告和评估结论被正确理解和使用是资产评估的最终目的。
The design and selection of the types of asset valuation should meet two objectives or criteria, one of which is to provide the coordinates or logo for the purpose of determining the fair value of the assets evaluated. Because the basic objective of asset valuation is to give the reasonable value or fair value of the asset under various conditions, the fair value of the asset is always a phase concept, that is, relative to the assessment target’s own conditions and market conditions Fair and fair. How to grasp a relative concept and index? It is very important to find a coordinate or mark. Second, asset appraisal is a professional service provided by professionals to non-professionals to ensure that asset appraisal reports and assessment conclusions are properly understood and used as the ultimate purpose of asset appraisal.