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资产评估行业是我国市场经济发展产物,是在企业产权制度转换过程中建立、成长起来的。目前资产评估已经成为我国股份制改造、中外合资、企业租赁、兼并等产权交易行为的重要环节。 资产评估机构是从事资产评估业务的中介机构,它直接服务于产权交易行为,其业务性质是评估待交易资产的现行价值,就具体程序而言,首先是投资者(产权交易的一方或双方)在产权交易发生之前,委托评估机构来估计待交易的资产现值,然后将评估值作为交易底价通过谈判形成最终交易价值。因此,评估值与实际交易值不一定是完全吻合的;相反,实际的交易价值对评估值的准确性是一次验证。 在资产评估中,不存在所谓静态价值和动态价值。如若产权交易在评估后的一年中没有发生,则评估结果就失效了,因为资产现值将随着市场供求、技术发展、通货膨胀以及自身损耗等多种因素的改变而发生变化
Assets appraisal industry is the product of the development of market economy in our country, which is established and grew up in the conversion process of enterprise property right system. At present, asset appraisal has become an important link in China’s shareholding system reform, Sino-foreign joint ventures, corporate leasing, mergers and other property transactions. Asset assessment agency is engaged in asset valuation business intermediary, which directly services property transactions, the nature of its business is to assess the current value of assets to be traded, the specific procedures, the first investors (property transactions, one or both parties) Prior to the property transaction, the appraisal agency was entrusted to estimate the present value of the asset to be traded, and then the appraised value was used as the floor price to negotiate the final transaction value. Therefore, the assessment value may not be exactly the same as the actual transaction value; on the contrary, the actual transaction value is a verification of the accuracy of the assessment value. In the valuation of assets, there is no so-called static value and dynamic value. If property transactions did not occur in the year after the assessment, the assessment result lapsed, as the present value of assets will change with many factors, such as market supply and demand, technological development, inflation and self-depletion