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公路收费经营权属于公路产权的重要组成部分,就我国目前的公路建设和运营市场来看,重视公路收费经营权的一系列管理是非常有意义的,并且公路收费经营权的转让也为我国的高等级公路建设做出了巨大的贡献。公路收费经营权的评估对于确定公路收费经营权的价格显得尤为重要。部分专家和学者对公路收费经营权的评估问题进行了相当深入的研究和探讨,但是笔者认为仍然没有揭示收益法和成本法这两种评估方法在评估公路收费经营权时出现不一致结果的根本原因,本文对这一问题做了进一步探讨,并分析给出了适用的评估方法。
The highway toll management right is an important part of highway property rights. As far as China’s current highway construction and operation market is concerned, it is of great significance to pay attention to a series of management of highway toll management right, and the transfer of highway toll management right is also High-grade highway construction has made a huge contribution. Evaluation of highway toll management rights is particularly important for determining the price of toll road management. Some experts and scholars have carried out quite a deep research and discussion on the evaluation of highway toll management rights. However, the author thinks that the fundamental reasons for the inconsistent results of both the income method and the cost method in evaluating highway toll management right are still not disclosed. This article further explores this issue and analyzes the applicable evaluation methods.