摘要
专用性资产在重新配置于其他 用途后,往往不能发挥其原有的价值,造成资产 贬值,因此在资产评估业务中应该考虑这种因 素。遗憾的是在目前的评估理论中,对资产专用 性问题的研究却很少涉及。本文就此问题进行 初步的分析和探讨。
When it is applied to other areas, the special assets usually could not function well, and be devalued, so we should consider this factor in valuation practice. However, the research of asset specificity is very few in the valuation theory. This article discusses and analyzes the problem.
出处
《中国资产评估》
CSSCI
2005年第1期29-32,共4页
Appraisal Journal of China
