摘要
资产评估偏差程度是资产评估合理性的重要参考。本文主要从公司资产类型角度,基于我国2007-2010年披露的资产评估报告书摘要,利用因子分析和逐步回归实证研究不同因素对资产评估偏差的解释程度。研究发现:固定资产增值率等六个因素值越高,资产评估增值率越高;流动资产在总资产中比重越大,企业规模越大,资产评估增值率越低;评估方法不同,资产增值率不同;评估基准日不同,资产增值率差异不大。
The degree of asset appraisal deviation is an important reference to the rationality of asset appraisal. Mainly from the perspective of company asset types, based on China＇s assets evaluation report abstract disclosed from 2007 to 2010, using the factor analysis and stepwise regression empirical research, the paper studies the degree of explanation of different factors on assets appraisal deviation. The research finds that the higher the value of six factors such as fixed assets increment rate, the higher the asset appraisal increment rate; the bigger the proportion of liquid assets in total assets, the greater the enterprise scale, the lower the assets appraisal increment rate is; assets appraisal method is different, and assets increment rate is also different; appraisal base date is different, the dif- ference of assets increment rate is not great.
出处
《西部金融》
2013年第4期37-41,共5页
West China Finance
基金
中国资产评估协会课题(资产评估准则实施效果的实证研究
课题编号:2201022002)的部分研究成果
关键词
上市公司
资产评估偏差
因子分析
listed company
asset appraisal deviation
factor analysis
