国外资产评估准确性研究综述

资产评估准确性问题是资产评估业务的出发点和归宿,而我国目前对此尚缺乏系统研究.纵观美国、英国、澳大利亚等国外对资产评估准确性的研究,主要包括定性与定量两方面内容.在定性研究中涉及的内容有准确性对资产评估职业与市场的意义、准确性的定义、与准确性相关的概念及其相互关系、准确性是否存在、不准确性形成的原因与规避研究等.定量研究有不准确性可接受水平研究、方差研究.

A review of studies of accuracy issue in asset appraisal in some western countries

Accuracy is the key element in asset appraisal. However, there is still no systematic research conducted in China with regard to the issue of accuracy in asset appraisal. This paper, after reviewing some research on accuracy issue in asset appraisal in some western countries, tries to draw some useful experiences for Chinese researchers. The research on appraisal accuracy in those countries can be divided into two groups: one is the qualitative research in areas of the significance of accuracy, concepts of accuracy, relative concepts, existence of appraisal accuracy, causes for inaccuracy and means of avoiding inaccuracy; and the other is the quantitative one including acceptable margin for inaccuracy and research in variance.