在财务与资产评估的实务工作中常涉及到相关房地产的价值评估,而作为固定资产最为重要的组成部分之一,其入账价值往往会对当期的资产负债表及相关财务指标产生重大影响,直接决定着相关信息使用者对公司规模的判断,因此如何慎重的评估已损耗的价值是我们应该不断研究的课题,本文现从理论的层面对此问题加以分析。 Valuations of related real estate are often involved in the practical work of financial and asset valuation. As one of the most important components of fixed assets, the recorded value often has a significant impact on the current balance sheet and related financial indicators, and directly determines Therefore, how to assess the value of the loss seriously is a subject that we should keep researching. This paper analyzes the problem from the theoretical level.