摘要
本文对当前投资价值评估实践中折现率的确定存在的问题进行了归纳,然后对估计的过程控制进行了分析,重点介绍了估计折现率时对风险和交易特点的处理方法,以及折现率估计误差修正因子的应用。
This Article analyzes the problems of the selection of the discount rate in the current invest-
ment appragisal practice, introduces the ways to deal with risks and business characteristics
when we estimate the discount rate and the application of the revising factors for errors.
出处
《中国资产评估》
CSSCI
2004年第5期17-18,21,共3页
Appraisal Journal of China
