本文将探讨资产评估中的成本法与收益法的优缺点,资产评估在所有评估工作中的地位已经越来越重要。本文将从成本法和收益法的优缺点为切入点,力图通过对两类资产评估工作的方法的说明提升资产评估的质量和效率,进而建设要素价值与经济价值为主要表现方式的评估计价标准,明确资产评估的目的与资产评估准则,揭示资产评估的意义。 This article will explore the advantages and disadvantages of the cost method and the return method in asset valuation. The position of asset valuation in all assessment work has become more and more important. This article will focus on the advantages and disadvantages of the cost method and the income method, trying to improve the quality and efficiency of the asset evaluation through the explanation of the methods of the two types of asset evaluation, and then to establish the evaluation standard of the main manifestation of the element value and economic value , A clear assessment of the purpose of assets and asset evaluation criteria to reveal the significance of asset evaluation.