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资产评估对象的划分基本上沿用了会计核算口径,分为流动资产、固定资产、长期投资、无形资产、递延资产和待摊费用等,这就存在了如何将金融企业中的大量债权性资产,如拆借、贷款等归类和评估的问题。另一方面,常用的资产评估方法主要是针对一般企业占有的资产,在现有条件下对金融企业中债权性资产的评估未必适用。实际上,笔者正是在从事金融企业评估过程中,深感现有的资产评估体系对债权性资产的评估缺乏系统的分析和描述,实践上亦无可供参考的标准和规范,在估价对象的属性、评估方法的选用、评估结果的分析上更是显得茫然。
The division of assets appraisal basically follows the accounting caliber, divided into current assets, fixed assets, long-term investment, intangible assets, deferred assets and prepaid expenses, etc., there is how to put a large number of financial assets in the debt assets , Such as the borrowing, loans and other classification and assessment issues. On the other hand, the commonly used methods for asset valuation are mainly for the assets owned by the general enterprises, and the assessment of the debt assets in the financial enterprises under the existing conditions may not be applicable. In fact, the author is engaged in financial enterprises in the assessment process, the existing asset evaluation system for the assessment of the lack of a systematic analysis and description of debt assets, in practice there is no reference for the standards and norms in the valuation of the object The nature of the evaluation method of choice, the analysis of the results is even more dazed.