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Research On Assets Appraisal Basic Theory Framework

Posted on:2005-02-05Degree:MasterType:Thesis
Country:ChinaCandidate:L J ChenFull Text:PDF
GTID:2156360122495767Subject:Agricultural Economics and Management
Abstract/Summary:PDF Full Text Request
Although the assets appraisal has played an important role in the development of market economy, in the reform of our economic system and state-run value preserving and appreciation, etc, a series of problems related to assets appraisal have aroused the masses and securities supervisors' suspicious to the assets appraisal trade and influenced the development of intermediary seriously. The causes are that the theory of the assets appraisal is behind the practice and lack of systematic and perfect theory. The qualitative changes of the theory of the assets appraisal are needed urgently either in theory or in practice .so it has become the most important that we should standard the behaviors of our assets appraisal, make assets appraisal institute and staffs known and approved by high-quality appraisal information and build system of assets appraisal .For this reason, this paper make systematic research on basic theory framework of assets appraisal by using for reference mature theory and experience of assets appraisal of developed countries according to current situation of our assets appraisal.The key of setting up theoretical frame is the clove of reasonable beginning point. Reasonable researching beginning point can make the theoretical system integrate and let it become logical. This paper sums up numerous theoretical keying point regards the essence of assets appraisal as the best beginning point of asset beginning point of theoretical framework research proposes basic theoretical framework of assets appraisal essence as the theoretical beginning point. This paper bases on economic basic theory, systematically analyses the central concept appraisal puts forward the basic connotation of the appraisal value according to compare the relation among value, price and appraisal value .As the external variable, environment has the feature of dynamic and uncertainness, and it is an important factor of influencing appraisal value, especial the economic environment is the direct factor. Other factors of the environment also influence the appraisal value by influencing the economic environment. The hypothesis is affected by environment and it also is the precondition to deduce the essence of the assets appraisal. The three hypotheses of assets appraisal are independent and coordinative. Among the three hypotheses the open market is the most important one. The open market is an ideal one, the assets appraisal value is considered fair. Another kind of condition in asset appraisal is the limited market. The value under this condition is also the result of objective environment. For the two parts, the appraisal value is also fair. The two kinds of value type of assets appraisal are toosuitable for the basic object of assets appraisal. The appraisal principle is behavioral code for the appraisal personnel, and it also is the criterion to guarantee the attainment of appraisal goal, the ordinary demand for the operation of the appraisal personnel. The assets appraisal standard is the linking and practical theory, and it also is the concretion of the assets appraisal principal, including all the requirement limiting posed by the essence and external environment of assets appraisal.This paper analyses the existing sporadic theory and builds the appraisal theory framework by using conclusion and deduction. It makes the existing theory systemized and it is a breakthrough to the research of assets appraisal theory. The classification to the hypothesis and principle of assets appraisal may become the foundation of going deep into studying the assets appraisal.
Keywords/Search Tags:assets appraisal, basic theory, appraisal value, assets appraisal essence
PDF Full Text Request
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