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| 资产评估中的评估对象概念新解 | |
| 引用本文： | 贺湘华,袁志仁. 资产评估中的评估对象概念新解[J]. 重庆建筑大学学报(社会科学版), 2000, 0(3) |
| 作者姓名： | 贺湘华 袁志仁 |
| 作者单位： | 重庆建筑大学建工学院!重庆400045 |
| 摘 要： | 本文认为，资产评估中资产包括两方面：一是资产主体拥有或者控制的资产的物质实 体，二是资产主体基于物质实体而享有的经济上的合法权益。通过这两方面分析，作者提出资产评估 中真正的评估对象是资产主体基于物质实体而享有的经济上的合法权益，而不是资产本身，同时讨论 了评估对象概念的这一重新界定对资产评估理论和实践的重大位置。 |
| 关 键 词： | 资产评估 评估对象 资产行为 资产 权益 |
New Definitions of Evaluation Objects |
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| HE Xiang-hua,YUAN Zhi-ren. New Definitions of Evaluation Objects[J]. Journal of Chongqing Jianzhu University(Social Science Edition), 2000, 0(3) | |
| Authors: | HE Xiang-hua YUAN Zhi-ren |
| Abstract: | In this paper, it is regarded that asset evaluation is made up of two parts: one is the material body, and the other is the owner's legal tights and interest based on the material body. By analyzing these two parts, the author gives a new definition that the very evaluation object is the owner's legal right and in- terest based on the material body, not assets itself, and discusses the effect of the new definition on evalua- tion theory and practice. |
| Keywords: | asset evaluation evaluation object assets assets behavior rights and interest |
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