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文章从实体性贬值和经济性贬值的估算方法入手,采用文献阅读法和综合分析法相结合的方法,深入分析评估基准日前和评估基准日后,被估资产开工不足情形下,采用使用年限法估算实体性贬值率公式分子分母口径不一致;采用间接法估算经济性贬值因计算基数不统一导致估算结果各异和在实际应用中间接法下经济性贬值额计算范围超出其含义给定的范围等三个问题存在的原因,并提出了实体性贬值率的修正公式;经济性贬值间接法下,计算基数统一为(重置成本-实体性贬值-功能性贬值);重新定义经济性贬值并辅之以增加实务评估的操作指南说明加以完善。
Starting from the method of estimating the value of physical devaluation and economic devaluation, this paper adopts the method of combining the literature reading method with the comprehensive analysis method, deeply analyzes and evaluates the entity before the assessment base date and after the assessment base date, Depreciation rate formula numerator and denominator caliber inconsistencies; Indirect method to estimate economic devaluation due to the calculation base is not uniform lead to different estimates and in practical application of the indirect method under the economic devaluation of the calculated range beyond the scope of its meaning given three The reasons for the existence of the problem and put forward a formula for the correction of the substantive devaluation rate; under the indirect method of economic devaluation, the calculation basis is unified (replacement cost - physical devaluation - functional devaluation); redefine the economic devaluation, supplemented by Improve practical assessment instructions to improve.