摘要
由于资产评估方法在资产评估中的重要地位和作用,包括注册资产评估师在内的资产评估执业人员,对资产评估方法给予了极高的重视,以至于在某种程度上这种认识已经出现了某些片面化的倾向。第一,对资产评估中的基本方法与具体技术方法没有划分和界定,人为将资产评估方法限制在市场法、收益法和成本法三种方法的范围内。第二,评估人员普遍认为资产评估方法在资产评估中具有决定性的作用,使用不同的资产评估方法,即使是在评估对象相同,评估条件相同的情况下,也会得出截然不同的评估结果。对资产评估方法只有三种方法的片面认识,一方面使得资产评估技术的运用受到了人为的局限,加剧了资产评估实践中的资产评估方法的有限性与资产评估业务广泛性和复杂性的矛盾。并且使得评估人员在评估报告中关于本次评估所使用评估方法的表述变得不规范、模糊和难以表达。另一方面,评估人员过分看重资产评估方法对评估结论的作用,以及夸大了资产评估方法对资产评估结论的影响,这就加重了注册资产评估师对资产评估方法选择的压力。
Because of its important status and function in appraisal business, Appraisal professionals, including Certified Public Valuers pay much attention to appraisal approaches. To some extent, such conception turns to be unilateral. Firstly, the basic appraisal approaches and concrete technique methods are not being differentiated, there are only three methods including Market approach, Income approach and Cost approach to be used factitiously. Secondly, appraisal professionals commonly believe the appraisal approaches have decisive function in appraisal business. In spite of the same appraisal object and conditions, we could make dissimilar conclusions just for the unlike appraisal approaches. On one hand, this unilateral conception of appraisal approaches limits the usage of appraisal techniques, intensifies the conflicts between the finitude of appraisal methods and the universality and complexity of appraisal business, makes the expression of appraisal approaches in appraisal report irregularly and intangibly. On the other hand, since the professionals focus on the function of the appraisal approaches to final results and overdraw the effect of approaches to the results, the appraisers' pressure on the selection of appraisal approaches is strengthened.
出处
《中国资产评估》
CSSCI
2004年第6期6-9,共4页
Appraisal Journal of China
