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与西方发达国家相比,中国的资产评估起步很晚,至今不过十几年的历史。正是由于起步较晚,在评估理论、评估方法及指标体系的建立方面基本是借鉴或沿用了发达国家的最新成果,因而起步较高,与国外并无太大差别,在评估理论研究方面与发达国家也基本处于相近水平。因此,对于基本评估方法中收益法的评估原理、指标体系的建立等方面的认识也基本上相同,但是在评估实践中对于收益法的应用却存在巨大差异。
Compared with the developed western countries, China’s asset evaluation started very late, but more than ten years of history. It is precisely because of the late start, in the assessment of the theory, assessment methods and the establishment of the index system is basically draw on or follow the latest achievements of developed countries, which started higher, with no significant difference between abroad, in the assessment of theoretical research and Developed countries are basically at similar levels. Therefore, there are basically the same understanding of the assessment principle of the income law in the basic assessment method and the establishment of the index system, but there are huge differences in the application of the income approach in the assessment practice.