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资产评估中现行市价与重置成本质和量的区别
Authors
杨金忠
Publication date
1 January 1995
Publisher
Abstract
《国有资产评估管理办法》规定资产评估可采用现行市价法和重置成本法。现行市价法是指通过市场调查选择一个或几个与评估对象相同或类似的资产作为比较对象,分析比较对象的成交价格和交易条件,进行对比调整,估算出资产价值的方法;而重置成本法则是指用被评估资产在全新状态下的现时重置成本减去该项资产的实体性贬值、功能性贬值和经济性贬值,估
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Last time updated on 23/08/2016