摘要
本文对三种资产评估方法得出评估结果的性质进行了分析，对评估结果用公允市价、价值、价格表述方式进行了讨论，提出了评估结果以价值表述为主、明确区分要素价值、经济价值的观点。
Ih this paper we analyze the characters of the valuation results from three kinds of valuation methods, discuss the presentation of valuation result with open market price, value and price, and opine that the valuation result will be mainly the value, the elemental value and economical Value must be clearly separated.
出处
《暨南学报（哲学社会科学版）》
CSSCI
2000年第3期82-86,共5页
Jinan Journal(Philosophy and Social Sciences)
