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资产评估基础
发布时间: 2025-02-06 15:31:28 作者: 采编人员

资产评估基础涵盖了资产评估的基本概念、基本原理、基本方法以及相关的法律法规和职业道德等方面的内容,以下是具体介绍:

基本概念


  • 资产评估:是指评估机构及其评估专业人员根据委托对不动产、动产、无形资产、企业价值、资产损失或者其他经济权益进行评定、估算,并出具评估报告的专业服务行为。
  • 评估目的:是指评估委托人要求对评估对象的价值进行评估后所要从事的行为,包括转让、抵押、出资、保险、涉讼、涉税等。
  • 评估对象:即被评估的资产,包括各类不动产、动产、无形资产、企业整体资产及相关权益等。
  • 价值类型:主要包括市场价值、投资价值、在用价值、清算价值、残余价值等。市场价值是在公开市场条件下最有可能实现的交换价值的估计数额;投资价值是针对特定投资者而言的价值;在用价值是指将评估对象作为企业组成部分或者要素资产按其正在使用方式和程度及其对所属企业的贡献的价值估计数额;清算价值是指在评估对象处于被迫出售、快速变现等非正常市场条件下的价值估计数额;残余价值是指机器设备、房屋建筑物或者其他有形资产等的拆零变现价值估计数额。

基本原理


  • 供求原理:资产的价格会受到市场供求关系的影响,当供给增加或需求减少时,价格可能下降;反之,价格可能上升。
  • 替代原理:在同一市场上,具有相同使用价值和质量的商品,应有大致相同的交换价值。如果一种资产的价格高于可替代资产的价格,购买者会选择购买替代资产,从而使该资产价格下降。
  • 预期原理:资产的价值是基于对未来收益的预期,投资者愿意为一项资产支付的价格,取决于他们对该资产未来所能产生的收益的预期。
  • 贡献原理:是指某一资产或资产的某一构成部分的价值,取决于它对所在资产组合或完整资产整体价值的贡献,或者根据当缺少它时对整体价值下降的影响程度来衡量确定。

基本方法


  • 市场法:通过比较被评估资产与近期类似资产的交易价格,经过调整来确定被评估资产价值。前提是需要有活跃的公开市场且能找到可比的资产交易案例。
  • 收益法:通过预测被评估资产未来的收益,并将其折现到当前来确定资产价值。适用于有稳定收益或可合理预测未来收益的资产。
  • 成本法:以资产的重置成本为基础,扣除资产的实体性贬值、功能性贬值和经济性贬值后确定资产价值。常用于评估可复制、可重建的资产,如建筑物、机器设备等。

法律法规和职业道德


  • 法律法规:资产评估相关的法律法规主要有《中华人民共和国资产评估法》,它为资产评估行业提供了基本的法律规范和准则。此外,还有《公司法》《证券法》《房地产管理法》《土地管理法》等法律法规中也有涉及资产评估的相关规定,这些法律法规规范了资产评估机构和人员的行为,保障了资产评估行业的健康发展。
  • 职业道德:资产评估专业人员应遵守独立、客观、公正的原则,保持专业胜任能力和应有的职业谨慎,对在执业过程中知悉的国家秘密、商业秘密和个人隐私予以保密。同时,要诚实守信,不得出具虚假评估报告或有其他欺诈、不正当竞争等行为,维护资产评估行业的良好形象和公信力。
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