摘要
中国对旧机动车鉴定估价缺乏科学、统一的评估理论和方法。以重置成本法作为旧机动车评估的理论依据,并对以往运用的重置成本法进行了改进。改进后的重置成本法,确定重置成本时建议把车辆购置税考虑在内;计算成新率时综合考虑了影响旧机动车价值的各性能指标,并运用专家打分法重新分析计算了各指标在价值评估中所占的权重。实例说明了改进后的重置成本法的有效性。
There is not a scientific and unified appraisal and assessment theory and method for the used motor vehicle's value in china. Taking production costs method as theory foundation of the used motor vehicle's appraisal and assessment, the production costs method was improved. In the improved theory, the vehicle purchase tax was taken into account in defining production costs, the performance indices that influence the value of the used motor vehicle in calculating residue ratio were considered, the weight of each performance index was determined according to expert marking method. A real application shows that the improvement method is very useful and effective.
出处
《长安大学学报（自然科学版）》
EI
CAS
CSCD
北大核心
2004年第4期86-90,共5页
Journal of Chang’an University(Natural Science Edition)
关键词
旧机动车
价值
评估
重置成本法
改进
used motor vehicle
value
assessment
production costs method
improvement
