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资产评估是市场经济中不可或缺的公正性中介行业。作为资产评估的客体——资产,是资产评估理论中的一个重要的基本概念,其涵义的界定,直接影响资产评估理论与评估实践。本文通过分析比较资产评估中的资产与会计学、经济学、法学中的资产的区别与联系,以探讨资产评估中资产的特征,并参考国际评估准则对资产涵义的界定,阐述了笔者对资产评估中资产涵义的看法。
Assets assessment is an indispensable and fair intermediary in the market economy. As the object of asset appraisal, asset is an important basic concept in asset appraisal theory. The definition of its connotation directly affects asset appraisal theory and appraisal practice. In this paper, by analyzing and comparing the assets in asset valuation and accounting, economics, jurisprudence, the difference between the assets and contacts to explore the characteristics of assets in asset valuation, and reference to international assessment criteria for the definition of the meaning of assets, expounded the author of assets Assess the meaning of assets in the view.