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中国财政经济出版社出版的、由王子林博士撰著的《资产评估原理·实务·管理》一书,是从社会主义市场经济体制出发,全面而又深刻地论述资产评估理论与实务的一本好书,值得一读。《资产评估原理·实务·管理》一书,是为了发展资产评估理论、建立资产评估学科而推出的一部力作。该书有如下特点:(1)起点高,论点新颖。该书在充分探讨社会主义市场经济要求的基础上,强调资产评估的科学性和规范性。该书不是满天星斗式地罗列资产评估知识,而是抓住一条主线,即价格类型必须同评估目的相适应的规律性,贯穿始终。不同的资产业务分别属于不同性质的市场,这就决定了价格形成的不同规律,因而不同的资产业务分别适用重置成本、收益现值、变现净值、清算价格等几种价格类型,从而产生估价标准。该书还纠正了那种把估价标准同评估方法相混淆的误解,把估价标准同评估途径、评估方法区别开来,
The Book of Assets Valuation, Practice and Management, authored by China Financial and Economic Publishing House and authored by Dr. Wang Zilin, proceeded from the socialist market economic system and comprehensively and profoundly discussed the theory and practice of asset appraisal. Book, worth reading. The book “Principles of Asset Valuation, Practice and Management” is a masterpiece that was developed to develop the theory of asset appraisal and to establish the asset appraisal discipline. The book has the following characteristics: (1) high starting point, innovative point of view. On the basis of fully exploring the requirements of the socialist market economy, the book emphasizes the scientific and normative nature of asset valuation. The book is not a star-studded listing of asset valuation knowledge, but to seize the main line, that is, the type of price must be consistent with the purpose of assessment purposes, throughout. Different asset businesses belong to different markets respectively, which determines the different rules of price formation. Therefore, different asset businesses apply valuation types such as replacement cost, present value of return, net realizable value and liquidation price, respectively, resulting in valuation standard. The book also corrected the misunderstanding that the valuation standards were confused with the assessment methods, distinguished the valuation criteria from the assessment methods and assessment methods,