| 国际资产评估体系及其差异融合的研究 |
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| 引用本文： | 马小琪,李汉铃.国际资产评估体系及其差异融合的研究[J].学术交流,2005(2):124-126. |
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| 作者姓名： | 马小琪 李汉铃 |
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| 作者单位： | 哈尔滨工业大学,管理学院,黑龙江,哈尔滨,150004 |
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| 摘 要： | 目前,依照评估目的、评估内容等划分标准,国际资产评估业基本上可以划分为两大评估体系,即一是以英国为代表的不动产评估体系;二是以美国为代表的综合评估(尤其是企业价值评估)体系。我国在评估体系上,具有两大评估体系的特点,研究国际资产评估体系对我国评估理论建设有着积极的意义。
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| 关 键 词： | 资产评估 体系 英国 美国 |
| 文章编号： | 1000-8284(2005)02-0124-03 |
| 修稿时间： | 2004年9月20日 |
Studying International Assets Valuation Systems, Their Difference and Compromise |
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| MA Xiao-qi,LI Han-ling.Studying International Assets Valuation Systems, Their Difference and Compromise[J].Academic Exchange,2005(2):124-126. |
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| Authors: | MA Xiao-qi LI Han-ling |
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| Abstract: | At present, in the view of valuation goal and its contents, international assets valuation industry can be divided into two systems: real property valuation system with the represent of the U.K., and complex valuation, (esp. enterprise valuation) such as the U.S. the typical. However, the system in our country possesses the characteristics of the two systems, so studying international assets valuation system has a positive meaning for our valuation building. |
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| Keywords: | assets valuation system the U K the U S |
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