同种资产不同评估方法下的结果差异【摘要】现阶段，无论是在国外还是国内，资产评估结果出现差异现象虽然倍受关注，但是并没有得出完善的解决方案，主要是其理论都尚未形成完善、系统、科学的体系。本文首先对资产评估和三种资产评估方法进行概述，简要介绍三种评估方法的概念及评估思路，接着对这三种评估方法进行比较，评判出各自优缺点。着重研究成本法和市场法，引入国众联资产评估案例进行实例比较，从而就资产评估目标和相关理论系统得到相同资产不同评估方式的结果差异的结论。最后，从评估方法的选择及评估机构的完善这两点对今后的资产评估提出针对性建议并得出结论，为提升资产评估水平，让最终结果得到大众的认可，资产评估产业更符合标准，对资产评估结果差异进行深入分析具有实践价值。【关键词】资产评估；理论体系；收益法；成本法；市场法ResultdifferencesunderthesameassetvaluationmethodAbstract:Atpresent,bothinabroadanddomestic,assetappraisalresultsappeardifferencephenomenonwhileattention,butdoesnotdrawaperfectsolution,mainlythetheoryhasnotbeenformedperfect,system,sciencesystem.Thisarticlefirsttotheassetsevaluationandthreemethodsofassetsevaluationaresummarized,andabriefintroductiontotheconceptofthreekindsofevaluationmethodsandevaluationideas,thencarriesonthecomparisontothethreeevaluationmethods,evaluationouttheirrespectiveadvantagesanddisadvantages.Focusonthecostmethodandmarketmethod,choosecaseexamplecomparison,therebytheassetappraisalpurposeandassetsassessmenttheorysystemofthesameassetsunderdifferentevaluationmethodsofresultsdifferentconclusions.Finally,fromtheselectionofevaluationmethodsandtheimprovementoftheappraisalinstitutionsbothtotheassetevaluationoftargetedadviceandconcludedthattoimprovethequalityofassetsevaluation,maketheassetsevaluationresultsmoreconvincing,theassetappraisalindustrymorestandardized,thefurtherstudyofthedifferencesbetweentheresultoftheassetappraisalisverymeaningful.Keywords:AssetappraisalTheorysystemRevenuemethodCostmethodMarketmethod目录摘要....................................................................iAbstract..................................................................ii引言....................................................................1一、相关理论概述及涉及方法比较.............................................1（一）资产评估概述.........................................................1（二)三种评估方法概述.....................................................1（三)三种评估方法比较.....................................................2二、以国众联资产评估为例进行研究...........................................5（一）国众联资产评估案例介绍...............................................5（二）成本法评估过程及结果.................................................5（三）市场法评估过程及结果................................................14（四）两种评估方法的结果差异研究..........................................21三、资产评估产生差异的原因和建议..........................................22（一）资产评估结果出现不同的原因..........................................22（二）减小评估结果差异的建议..............................................24结论......................................................................25引言就当前状况而言,纵观国内外,资产评估结果差异现象虽然倍受关注,然而其理论都还没有形成完善、系统、科学的体系。由于现在的资产评估行为主要依据某些评估理论而进行应用,在整个行业中还没有统一的理论基础,因此很难确定为一个完整的理论体系。现在资产评估造成的问题不断增加,一般是最终结...
