The principles of asset evaluation are introduced as follows:
The principle of independence, objectivity, scientificity and professionalism.
The introduction to asset valuation is as follows:
The asset valuation major is an undergraduate major and a graduate major in ordinary universities in China. It is a discipline that specializes in studying the value forms of various assets.
Asset evaluation, accounting and auditing are both financial majors. They are similar in nature to accounting and auditing disciplines, but there are also differences. On the one hand, the asset valuation major requires students to have a solid theoretical foundation in economics and finance, and to have a grasp of the basic financial status of different companies, the cycle of financial statements, the economic status of the industry in which they are located, and the asset and liability characteristics of specific companies.
On the other hand, the asset valuation major also requires students to be able to independently evaluate and analyze assets with different inherent endowments and fairly value different assets.
The asset appraisal profession is an inevitable product of the development of the socialist market economy and plays an indelible role in promoting the effective allocation of resources, improving market efficiency, and maintaining market order.
The undergraduate asset appraisal major falls under the category of business administration (major code: 120208), while the master's degree asset appraisal major falls under the economics category (major code: 025600).
Asset evaluation mainly studies basic knowledge and skills in asset evaluation, finance, taxation, auditing, etc., and evaluates and estimates real estate, movable property, intangible assets, enterprise value, asset losses or other economic rights and interests, including Valuation of assets such as houses, stocks, bonds, patent rights, trademark rights, enterprise value, etc.
In the broad sense, asset appraisal includes the behavior of valuing all assets, while in the narrow sense, asset appraisal specifically refers to the professional activities triggered when enterprises undergo property rights transfers, equity changes, investment valuations, and legal and regulatory requirements. Behavior.
Asset valuation (Valuation) is still an emerging financial major in my country. Many domestic scholars have discussed the subject affiliation of asset valuation. On the one hand, many scholars believe that asset evaluation belongs to management. Scholars who hold this view believe that asset evaluation originated from state-owned asset management and has a long relationship with accounting and financial management, so it should belong to the management discipline.
On the other hand, the theory of asset valuation is mainly attached to the basic theories of economics, such as information asymmetry theory, market supply and demand theory, expectation theory, etc. The methods used to analyze asset values ??are also typical economic analysis. The approach, therefore, to asset valuation is also more oriented toward the discipline of economics.