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本文认为,企业负债账面值与负债公允价值是两个不同的价值概念,简单套用审计核实后企业实际负债为评估值,在很多时候可能存在高估或错估负债价值的情况。并对资产评估中负债的概念、负债评估的类型、负债价值评估的理论基础、负债会计计量和价值评估的主要差异以及负债价值的评估方法提出了作者的观点。
This paper argues that the carrying value of liabilities of enterprises and the fair value of liabilities are two different concepts of value. After simply applying the actual liabilities of the enterprises after verification of auditing as the assessment values, there may be situations in which the value of liabilities is overestimated or misjudged in many cases. And put forward the author’s view on the concept of debt in assets appraisal, the type of liability appraisal, the theoretical basis of liability value appraisal, the main difference between debt accounting measure and value appraisal and the valuation method of liability value.