主持人语:成本途径(成本法)是资产评估三大基本途径之一,也是我国评估界最早引进和最为熟悉的方法,但由于种种原因,我国评估界对成本途径的认识更多是从操作性和实用性的角度,而在一定程度上忽视了其所依赖的经济学原理。本辑拟从经济学的角度对成本途径及其适用范围进行讨论。 Moderator: cost approach (cost method) is one of the three basic approaches to asset assessment, but also the earliest introduction and most familiar method in China’s assessment community, but due to various reasons, our assessment community more about the cost of the channel from the operation Sexual and practical point of view, but to some extent ignore the economics they rely on the principle. This section intends to discuss the cost approach and its scope of application from an economic point of view.