Empirical Study On The Differences Of Assets Appraisal

The extent of the assets appraisal deviance is the major factor determining the fairness and reasonability of the asset appraisal, and it is one of the most comprehensive and difficult tasks in this area as well. Because of the origination of assets appraisal in China is rarther late, researches relevant to asset appraisal deviance is lagging behind, which constraints the sustainable developmet of this industry. This paper tries to find out the sources of formation of the appraisal deviance in China, and proposes some profitable suggestion to the criterion and method system, according to the quantitative means and qualitative means. This paper begins with the implication of the asset appraisal, and expounds the standpoint of the price is more likely to explain the function of the appraisal. In addition, this paper points out the existence of the appraisal price and the perfect value is one of the origin to discuss the appraisal deviance, and stresses the paper is to research the increasing rate to observe the appraisal deviance this paper offers macroscopic and microcosmic reason producing the appraisal deviance from the corner of quantitative. In the part of experienced analysis, this paper count the increasing rate from 2001-2003 with the data from the sample, and get the result of the tendency of appraisal increasing rate becomes less and less. The research of increasing rate deviance of whole asset appraisal is one of the most important content of this paper. This paper analyzed 8 quotas which influences the appraisal increasing rate forming the Multivariate Linear Regression Model, the conclusion shows that the increasing rate of fixed asset, the proportion of liquidating asset, the increasing rate of liquidating asset influence the increasing rate of the whole asset heavily. But the influencing degree of the three quotas is different in every year. Lastly this paper puts to use the non-parameter test, analyzing the difference of the increasing rate classified by the corner of appraisal area, appraisal propose, appraisal methods and valuing mode of the asset. The conclusion shows that the increasing rate of different valuing type and different appraisal methods exist divergence, but the increasing rate indifferent area and different appraisal propose doesn't exist the divergence.