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中国证监会2004年的第一号文件就资产评估使用收益现值法做出了精度方面的刚性规定。本文以系统论的思维方式使用一般的误差理论用收益现值法为对象分析了评估的精度与误差问题。本文重点分析评估的系统误差;指出评估理论的不完善,并提出解决的方案;最后指出了收益现值法的几种可能的命运;给出了衡量评估工作的综合评价体系。
China Securities Regulatory Commission No. 1 in 2004 made a rigid prescription on the use of the present value method of return on assets valuation. In this paper, we use the general error theory to analyze the accuracy and error of the evaluation by using the present value method of income as a system-based way of thinking. This paper focuses on the analysis of systematic errors in assessment; points out the imperfection of assessment theory and proposes solutions; finally points out several possible fates of the method of return on value; and gives a comprehensive evaluation system of measurement and evaluation.