| 收益法和成本法评估公路收费权结果的趋同性分析 |
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| 引用本文： | 李颜娟,程龙.收益法和成本法评估公路收费权结果的趋同性分析[J].长安大学学报(社会科学版),2004,6(4):14-16,20. |
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| 作者姓名： | 李颜娟 程龙 |
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| 作者单位： | 长安大学,经济与管理学院,陕西,西安,710064 |
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| 摘 要： | 收益法和成本法是《公路经营权有偿转让管理办法》中规定的用于公路收费权评估的两种方法,但实际操作中.这两种方法的评估结果却存在较大差异。尽管收益法和成本法在评估方法上、评估对象上、评估时考虑的因素等多方面存在较大的差别,但两种方法在评估公路收费权资产时,其结果在理论上是趋于一致的,造成评估差异较大的原因是评估人员的实际操作有误或对评估方法的理解有误。
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| 关 键 词： | 收益法 成本法 公路收费权 趋同性 |
| 文章编号： | 1671-6248(2004)04-0014-03 |
| 修稿时间： | 2004年10月14 |
Uniformly approximated analysis on appraisal result of road toll right with income method and cost method |
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| LI Yan-juan,CHENG Long.Uniformly approximated analysis on appraisal result of road toll right with income method and cost method[J].Journal of Chang'an University(Social Sciences Edition),2004,6(4):14-16,20. |
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| Authors: | LI Yan-juan CHENG Long |
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| Abstract: | Income method and cost method are two methods that are used to appraise road toll right in administrative way of road toll right transition, but the results of the two methods are much different in practice. This paper thinks that the results of income method and cost method are uniformly approximated in theory, although the two methods are different in appraisal method and considered factors and that the reason of appraisal difference is appraiser making mistakes or misunderstanding appraisal method. |
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| Keywords: | income method cost method road toll right uniform approximation |
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