摘要
在非同一控制下企业合并对价分摊的资产评估业务中,资产评估实务界对被购买方可辨认资产、负债以及或有事项公允价值进行评估所采用的方法统称为“资产基础法”,但该“资产基础法”与企业价值评估中的资产基础法相比,无论是资产评估实现的目的,还是评估视野和具体技术路径等方面均存在巨大差异,而资产评估专业人员在评估实践中却往往忽视这些差异。本文通过对比两者之间的差异并分析其成因,供资产评估专业人员在不同评估目的条件下使用资产基础法时参考。
In the asset assessment practice for allocating consideration in business combinations not under common control,the method used to assess the fair value of identifiable assets,liabilities,and contingent items of the acquired entity is commonly referred to as the"asset-based approach".However,this"asset-based approach"differs significantly from the asset-based approach used in enterprise value assessment,whether in terms of the purpose of the assessment,the perspective of the evaluation,or the specific technical pathways.Yet,these differences are often overlooked by asset assessment professionals in practice.This article compares the differences between the two approaches and analyzes the reasons behind them,providing a reference for asset assessment professionals when using the asset-based approach under different assessment objectives.
作者
王建军
鲍国俊
梁磊
孙国营
Wang Jianjun;Bao Guojun;Liang Lei;Sun Guoying(Henan Finance University,Zhengzhou 541464;Henan Appraisal Society,Zhengzhou 450008;Henan Tianyuan Assets Evaluation Co.Ltd.,Zhengzhou 541464;Beijing Zhongheyi Assets Evaluation Co.Ltd.,Beijing 100010)
出处
《中国资产评估》
2025年第6期18-24,共7页
Appraisal Journal of China
关键词
资产基础法
评估视角
会计商誉
资产评估商誉
Asset-based approach
Assessment perspective
Accounting goodwill
Asset assessment goodwill
