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在资产评估过程中,资产评估偏差的大小在很大程度上影响了资产评估结果的合理性和公允性,资产评估偏差也是当前资产评估中技术难度比较高、综合性比较强的问题之一。我国资产评估相比较于国外起步比较晚,对于资产评估偏差的研究也相对比较滞后,这在很大程度上制约了我国资产评估行业的持续发展。本文围绕资产评估偏差,介绍了相关概念,并从宏观和微观两个方面介绍了影响资产评估偏差的各种因素,并就如何提高资产评估的准确性提出了建议措施。
In the course of asset appraisal, the size of asset appraisal deviation greatly affects the rationality and fairness of asset appraisal results. Asset appraisal deviation is also one of the problems with relatively high technical difficulty and comprehensiveness in the current assets appraisal. Compared with the late start of the asset evaluation in our country, the research on the deviation of the asset evaluation is relatively lagged, which largely restricts the sustainable development of the asset evaluation industry in our country. This article focuses on the bias of asset valuation, introduces the related concepts, introduces various factors that affect the deviation of asset valuation from macro and micro aspects, and puts forward suggestions on how to improve the accuracy of asset valuation.