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收益法因其最具资产的本质属性且其理论和方法体系最具成熟,因而是资产评估中最科学性的一种方法。由于其参数的不确定性因素最多,主观性最强,且不能经过市场验证,因而其评估结果也是在实践中最难得到资产交易双方认同的一种方法。所以,准确把握参数确定的规律,是增强资产交易双方信心的关键。
The income law is the most scientific method in asset valuation because of its most essential property and the most mature theory and method system. Due to the most uncertain factors of parameters, the subjectivity is the strongest and can not be verified by the market. Therefore, the evaluation result is also one of the most difficult to be recognized by both asset traders in practice. Therefore, accurate grasp of the law of determining parameters is the key to enhancing the confidence of both asset traders.