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一、资产的价值实质是获利能力资产评估的对象是什么?这是每个资产评估从业人员必须回答的一个基本问题。笔者认为,资产评估的对象,即资产的价值,其实质在资产的获利能力。或者说,一项资产赖以存在于商品经济社会,并成为一种特殊的交易对象,根本原因在于其获利能力。
First, the value of the assets in real terms is the profitability Assets assessment of the object? This is each asset valuation practitioners must answer a basic question. The author believes that the object of asset valuation, that is, the value of assets, its essence in the profitability of assets. Or, an asset depends on the existence of a commodity economy and society, and become a special target of trading, the fundamental reason lies in its profitability.