资产评估成本法与收益法差异案例分析.docVIP

资产评估成本法与收益法差异案例分析 暨南大学硕士学位论文 摘要 成本法、市场法、收益法是资产评估的三大评估方法,在实际操作中,不同 评估方法得到的评估结论之间的差异的原因,是本文讨论的重点。 在相关研究基础上,本文对相关理论文献进行系统总结和评述,首先界定企 业价值评估三大方法,阐述成本法、市场法和收益法的评估原理、适用条件、优 缺点。本文选取一家公司作为本文案例,对该公司采用成本法与收益法两种方法进 行评估,并对两种方法得到的评估结果之间的差异进行分析,认为造成收益法与 成本法评估值差异主要由于评估原理、对象的不同造成的。对此提出在评估时, 评估人员应提高专业水平的同时,针对不同的评估目的、企业情况,应该相应采 取合适的评估方法。关键词:企业价值评估;收益法;成本法I 暨南大学硕士学位论文 Abstract Cost approach, market approach and income approach is three methods for enterprise valuation. In actual operation, selecting which kind of assessment methods, and the reasons for the differences between the results of different assessment methods, is the focus of this studyOn the basis of research, this paper systematically summarized and commented on the relevant theoretical literature. Then I define the three methods of enterprise valuation, and state he principle, the applicable conditions, advantages and disadvantages of every methodsIn this paper, I select a company as my case, and use cost approach and income approach to evaluate the valuation of the company. Then I analyze reason result in the difference between the two value of evaluation. I think the difference is mainly due to the principle of assessment, t the different object of evaluation. To solve this problem,the assessor should improve professional, and should take accordingly appropriate assessment methods according to different evaluation purpose and situation of companyKEY WORDS: Enterprise valuation, Cost approach, income approach II暨南大学硕士学位论文 目录 摘要.I AbstractII 目录. III 1 导论1 1.1 研究背景、目的、意义. 1 1.2 研究内容. 2 2 企业价值评估方法评述 3 2.1 成本法3 2.2 市场法4 2.3 收益法5 2.4 评估方法选择6 3 案例简介 8 3.1被评估单位简介8 3.2 评估对象与评估范围9 4 成本法评估说明. 11 4.1 流动资产评估说明. 11 4.2 固定资产评估说明. 14 4.2.2 设备类资产. 22 4.3 在建工程评估说明. 25 4.4 无形资产评估说明27 4.5 流动负债评估说明 32 4.6非流动负债评估说明. 33 4.7 评估结论34 5 收益法评估说明. 35 5.1 收益法的应用前提条件35 5.2 具体方法选择 35 5.3 数学模型构建 35 5.4 企业经营情况分析. 36 5.5评估计算及分析过程. 38 5.6 评估结果43 6 结论、建议及研究展望. 45 6.1 结论. 45 6.2 对策建议46