摘要
近年来我国数字经济在经济社会发展中的引领作用日渐突出。在党的二十大报告中,“新能源”“绿色转型”“绿色革命”等关键词不断推动碳达峰碳中和,加快绿色转型的步伐。第十七届中国资产评估教育论坛作为国内资产评估研究领域的专业论坛,其投稿论文丰富多彩,兼具前瞻性和创新性,深入探讨了资产评估领域的前沿问题和热点话题。本文基于其投稿论文深入探析,从中挖掘出资产评估研究的新动向:进一步完善了资产评估理论与方法,聚焦于无形资产评估和企业价值评估;数据资产、碳资产、绿色生态、企业非财务指标、环保新能源等成为资产评估研究的“新宠”,与实体经济的深度融合,推动经济体制深化改革,畅通国内国际双循环。
In recent years, the leading role of digital economy in economic and social development is increasingly prominent. In the Party’s twenty major reports, “new energy”, “green transformation”, “green revolution” and other keywords continue to promote carbon peak carbon neutrality, accelerate the pace of green transformation. The 17th China Asset Appraisal Education Forum is a professional forum in the field of asset appraisal research in China. The papers submitted by the 17th China Asset Appraisal Education Forum are colorful, forward-looking and innovative, and they deeply discuss the frontier issues and hot topics in the field of asset appraisal. Based on the in-depth analysis of the submitted papers, this paper finds out the new trend of asset appraisal research:(1) further improve the theory and method of asset appraisal, focusing on intangible assets appraisal and enterprise value appraisal;(2) Data assets, carbon assets, green ecology, non-financial indicators of enterprises, environmental protection and new energy have become the “new favorites” of asset evaluation and research. Their deep integration with the real economy will promote the deepening of economic system reform and smooth the domestic and international double cycle.
作者
刘德运
高臣
张晓钰
张明淑
田笑
孙蕾
Liu Deyun;Gao Chen;Zhang Xiaoyu;Zhang Mingshu;Tian Xiao;Sun Lei(Shandong University of Finance and Economics,Jinan 250014)
出处
《中国资产评估》
2023年第1期58-68,共11页
Appraisal Journal of China
关键词
资产评估
无形资产
数据资产
企业价值
Assets appraisal
Intangible assets
Data assets
Value of enterprise
