摘要
目前,依照评估目的、评估内容等划分标准,国际资产评估业基本上可以划分为两大评估体系,即一是以英国为代表的不动产评估体系;二是以美国为代表的综合评估(尤其是企业价值评估)体系。我国在评估体系上,具有两大评估体系的特点,研究国际资产评估体系对我国评估理论建设有着积极的意义。
At present, in the view of valuation goal and its contents, international assets valuation industry can be divided into two systems: real property valuation system with the represent of the U.K., and complex valuation, (esp. enterprise valuation) such as the U.S. the typical. However, the system in our country possesses the characteristics of the two systems, so studying international assets valuation system has a positive meaning for our valuation building.
出处
《学术交流》
北大核心
2005年第2期124-126,共3页
Academic Exchange
关键词
资产评估
体系
英国
美国
assets valuation
system
the U.K.
the U.S.
