| 资产、价值与评估 |
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| 引用本文： | 李少白,刘永清,马德烜. 资产、价值与评估[J]. 华南理工大学学报(自然科学版), 1999, 27(5): 121-126 |
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| 作者姓名： | 李少白 刘永清 马德烜 |
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| 作者单位： | 华南理工大学自动控制工程系(李少白)，华南理工大学资产与实验室管理处(刘永清) |
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| 基金项目： | 国家国有资产管理局下达的软科学项目 |
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| 摘 要： | 研究了资产，价值与评估概念的形成与发展过程，指出资产的价值表现在其未来使用过程中的效用，市场在经济交换中扮演着价值发现的角色，资产在流动和重组中优化配置，资产与其价值并非一一对应，资产评估是资产经营的基础和前提。
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| 关 键 词： | 资产 价值 评估 会计经济学 固定资产 |
ON ASSET, VALUE AND VALUATION |
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| Li Shaobai Liu Yongqing Ma Dexuan. ON ASSET, VALUE AND VALUATION[J]. Journal of South China University of Technology(Natural Science Edition), 1999, 27(5): 121-126 |
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| Authors: | Li Shaobai Liu Yongqing Ma Dexuan |
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| Abstract: | The formation and development of the concept of asset are studied, together with its value and valuation, some conclusions being come to. This paper points out that the value of the asset is shown by its utility in the future, the market plays a role of value discoverer in the economy, asset gets to optimize through flow and re_organization, and its value is not one_to_one correspondence, and that the asset valuation is the foundation and precedence of asset management in venture. |
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| Keywords: | asset value valuation one_to_one corresponding |
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