Authors: Qin Zhongfu, Yang,
Publishing House: Tsinghua University Publishing House
Release date: 2009- 12- 1
Format: 16
Pricing: 29.00 yuan
brief Introduction of the content
This textbook is compiled according to the latest standards and legal norms of asset appraisal, reflects the latest development of asset appraisal, comprehensively and systematically introduces and expounds the basic principles and technical methods of asset appraisal, and introduces the specific applications of asset appraisal principles and technologies in detail. This textbook covers theory, practice and management.
This book is suitable for undergraduates majoring in economic management in colleges and universities, especially those majoring in asset appraisal, auditing, finance, accounting and financial management, and can also be used as a reference for those engaged in asset appraisal practice.
Library catalogue
The first chapter is the basic theory of asset appraisal.
Chapter II Procedures and Basic Methods of Assets Appraisal
Chapter III Evaluation of Machinery and Equipment
Chapter IV Real Estate Appraisal
Chapter V Evaluation of Current Assets
Chapter VI Evaluation of Intangible Assets
Chapter VII Evaluation of Long-term Investment Assets
Chapter VIII Evaluation of Resources and Assets
Chapter IX Evaluation of Enterprise's Overall Assets
Chapter X Comprehensive Operation Practice of Assets Appraisal
Chapter II XI Asset Appraisal Industry Management and Code of Conduct
Appendix Table of Time Value Coefficient of Capital
The answer to the exercise question
refer to
Authors: Compilation of Examination Books for National Certified Asset Appraisers
Press: Economic Science Press
Release date: April 2009-1
Words: 430000
Page count: 563
Format: large 32 format
Packing: paperback
Pricing: 25.00.
brief Introduction of the content
Asset appraisal has become an indispensable part of socialist market economy. At present, the state attaches great importance to the market intermediary industry, including asset appraisal, which provides an unprecedented good policy environment for the development of China's asset appraisal industry, and also puts forward higher requirements for the overall improvement of the quality of certified asset appraisers.
It is one of the important links to standardize the development of China's asset appraisal industry to select and train the reserve force of certified asset appraisers with both ability and political integrity through examinations. In order to cooperate with the 2009 national examination for certified asset appraisers and better serve the majority of candidates, China Assets Appraisal Association organized relevant experts and professors to compile this set of examination books according to the examination scope determined by the 2009 national examination outline for certified asset appraisers and the characteristics of the qualification examination for certified asset appraisers, and absorbed the feedback from previous years' propositions and marking work. This application book strives to systematically and comprehensively reflect the knowledge and skills that registered assets appraisal should possess, and pays attention to the combination of theory and practice, professional quality education and exam-oriented guidance, and absorbs the latest achievements in theoretical research and practice of assets appraisal, especially the relevant contents of relevant policies, regulations and industry guides recently issued by the state. The whole set of books is easy to understand, easy to understand, and has strong practicability and pertinence. It is not only a reference textbook for the majority of candidates and a practice guide for certified asset appraisers, but also a reference textbook for asset appraisal majors and related scholars in colleges and universities.
The whole set of examination books is divided into five subjects: asset evaluation, economic law, financial accounting, mechanical and electrical equipment evaluation basis and construction engineering evaluation basis. On the basis of the 2008 test book, the five test books were supplemented and revised according to the changes of relevant laws and regulations and the latest progress of theoretical research in the past year. The asset appraisal has been revised according to the newly issued relevant appraisal standards, and the contents such as "appraisal for the purpose of financial reporting" have been added. The text structure of economic law has been greatly adjusted, and the relevant contents of property law have been expanded. The proposition of the qualification examination for certified asset appraisers will be mainly based on the National Examination Outline for Certified Asset Appraisers in 2009 and the knowledge content of this application. Candidates should pay attention to flexible application on the basis of understanding and mastering the basic knowledge, basic theory and basic skills related to the examination syllabus and examination books.
In order to help candidates deepen their comprehensive understanding of relevant professional knowledge, we have also compiled a comprehensive set of questions for the National Certified Public Appraiser Examination and a compilation of relevant laws and regulations for your reference.
catalogue
Chapter 1: Overview of the development of China's asset appraisal industry 15.
1. 1 overview of asset appraisal industry 15
1. 1. 1 asset appraisal definition 15
1. 1.2 asset appraisal value 15
1. 1.3 industry charging standard for asset appraisal 16
1. 1.4 asset appraisal business source channel 17
1.2 differences between domestic asset appraisal standards and international standards 17
1.2. 1 difference in scope of application and effectiveness 17
1.2.2 formula principle difference 17
1.2.3 Differences in standard contents 18
1.2.4 standard project variance 18
1.3 favorable external factors for the development of asset appraisal industry 20
1.3. 1 The state attaches importance to the asset appraisal industry 20
1.3.2 Legal support for asset appraisal industry 20
1.3.3 Changes in relevant standards of asset appraisal industry 2 1
1.3.4 economic globalization brings opportunities to the industry 22
1.4 analysis of enterprise assets evaluation methods 22
1.4. 1 Main methods of enterprise assets appraisal 22
(1) Asset replacement cost net price method 22
(2) The present value method of asset income 23
(3) Current market price method of assets 23
(4) Asset liquidation price method 24
1.4.2 defects of enterprise assets evaluation method 25
1.4.3 improvement of enterprise assets evaluation method 26
1.5 Analysis on the Development of Assets Appraisal Related Industries 27
1.5 1 development analysis of accounting firms 27
(1) analysis of the development status of accounting firms on page 27
(2) the impact of the development of accounting firms on the asset appraisal industry, 28 pages
1.5.2 development analysis of tax agency 29
(1) tax agency development analysis on page 29
(2) the impact of tax agency development on the asset appraisal industry 30 pages
1.5.3 development analysis of law firms 30
(1) analysis of the development status of law firms 30 pages
(2) The impact of the development of law firms on the asset appraisal industry 3 1
1) market environment analysis of China asset appraisal industry
1.6 Analysis of policy environment of asset appraisal industry 32
1.6. 1 regulatory environment of asset appraisal industry 32
1.6.2 Assets Appraisal Industry Laws and Regulations 32
1.6.3 asset appraisal standard by industry 33
1.7 economic environment analysis of asset appraisal industry 34
1.7. 1 analysis of international macroeconomic operation 34
1.7.2 Analysis of domestic macroeconomic operation 37
(1) GDP growth analysis 37
(2) Analysis of industrial economic growth
(3) 40 pages of industrial production price analysis
(4) Investment in fixed assets
(5) Total retail sales of social consumer goods 43
(6) Total import and export volume and its growth 44
(7) Manufacturing Purchasing Managers Index 46
(8) Non-manufacturing business activity index 47
1.7.3 domestic price index trend forecast 49
1.7.4 domestic macroeconomic forecast 50
1.8 technical environment analysis of asset appraisal industry 52
1.8. 1 electromechanical equipment evaluation method 52
1.8.2 real estate appraisal method 53
1.8.3 intangible assets evaluation method 55
1.8.4 financial assets evaluation method 57
1.9 industry environment analysis of asset appraisal industry 59
1.9. 1 development policy and planning of equipment manufacturing industry 59
1.9.2 energy industry development policy and planning 60
1.9.3 real estate development policy and planning 6 1
1.9.4 development planning of other strategic emerging industries 62
(1) China asset appraisal industry development panorama analysis 63 pages.
1. 10 asset appraisal market supply and demand analysis 63
1. 10. 1 market demand analysis of asset appraisal industry 63
(1) enterprise asset transfer market analysis 63
(2) Market analysis of enterprise merger and reorganization, page 63
(3) Sino-foreign joint venture market analysis on page 64
(4) Enterprise bankruptcy liquidation market analysis on page 64
(5) Asset mortgage and guarantee market analysis on page 65.
(6) Enterprise Asset Leasing Market Analysis 65 pages
(7) Market analysis of corporate debt restructuring, page 66
1. 10.2 market supply analysis of asset appraisal industry 66
(1) Analysis of the number and scale of assets appraisal institutions 66
(2) Analysis of income scale of asset appraisal institutions on page 66
(3) Analysis of income structure of asset appraisal institutions on page 68
(4) Scale of employees in the asset appraisal industry 68
1. 1 1 Influencing factors of competitive situation in asset appraisal industry 69
1.1.1.1Analysis of the influence of existing competitors 69
1. 1 1.2 Analysis of bargaining factors of service providers 7 1
1. 1 1.3 analysis of influencing factors of potential entrants 7 1
1. 12 Competition Analysis of Assets Appraisal Industry 7 1
1. 12. 1 Market Structure Analysis of Assets Appraisal Industry
(1) Market concentration of asset appraisal industry
(2) Product differentiation of asset appraisal industry on page 73
(3) barriers to entry in the asset appraisal industry 73
1. 12.2 Analysis of competitive contents in asset appraisal industry 74
(1) Price Competition in Asset Appraisal Industry 74
(2) Analysis of competitive behavior in asset appraisal report, page 74.
1. 12.3 market performance analysis of asset appraisal industry 75
(1) asset appraisal practice level analysis 75
(2) Analysis of business scope of asset appraisal on page 75.
(3) 75 pages of quality analysis of asset appraisal report
1. 13 analysis of human resources in asset appraisal industry 76
1. 13. 1 the relationship between human resources and industry competitive advantage 76
1. 13.2 Distribution of professional assets appraisal institutions 76
1. 13.3 quality of assets appraisal industry 78
1. 13.4 core human resources construction measures 79
(1) Market Analysis of China Assets Appraisal Industry 8 1
1. 14 mechanical and electrical equipment evaluation market analysis 8 1
1. 14. 1 prosperity analysis of mechanical and electrical equipment manufacturing +065438+
1. 14.2 price index analysis of mechanical and electrical equipment 8 1
1. 14.3 Analysis on the development of mechanical and electrical equipment subdivision 82
(1) general equipment market analysis 82
(2) Special equipment market situation analysis on page 83.
(3) Analysis of the market situation of electrical equipment on page 84
(4) Electronic equipment market analysis 85
1. 14.4 mechanical and electrical equipment evaluation risk analysis 85
(1) Determination of evaluation scope 86
(2) Selection of evaluation methods
(3) Composition of asset value 86
(4) the risk of legal ownership 87
(5) Risks disclosed in the report 87
1. 15 real estate appraisal market analysis 88
1. 15. 1 real estate market prosperity analysis 88
1. 15.2 real estate market development scale 89
(1) National real estate investment scale 89
(2) The national real estate construction scale is 90%.
(3) the national commercial housing sales scale of 92
1. 15.3 real estate appraisal market price analysis 93
(1) land price level analysis of key cities 93
(2) Analysis of housing prices in large and medium-sized cities 94
1. 15.4 price analysis of building materials 95
1. 15.5 qualification grade of real estate appraisal agency 96
1. 15.6 competition analysis of real estate appraisal institutions 97
99 pages of land use right transfer price evaluation
Appraisal of real estate transfer price 10 1
Appraisal of real estate mortgage value 102
House expropriation assessment 104
Real estate consulting service 106
Appraisal of real estate judicial expertise 107
Other real estate appraisal 109
1. 15.7 real estate appraisal risk analysis11
(1) technical risk 1 1 1
(2) Policy risk 1 1 1
(3) Practice risk 1 1 1
(4) Inherent risk 1 12
(5) Industry risk 1 12
1. 15.8 risk prevention suggestions for real estate appraisal 1 12
1. 16 market analysis of resource assets evaluation 1 13
1. 16. 1 introduction to the coverage of resource-based industries 1 13
1. 16.2 development analysis of resource-based industries 1 13
1. 16.3 product price analysis of resource-based industries 1 14
1. 16.4 market analysis of resource-based industries 1 15
(1) Forest Resource Assets Appraisal 1 15
(2) Appraisal of mineral resources assets 1 16
1. 16.5 risk analysis of resource-based industries 1 16
(1) Influencing factors of asset appraisal in resource-based industries 1 16
(2) Risk prevention of asset appraisal in resource-based industries 1 17
1. 17 intangible assets evaluation market analysis 1 18
1. 17. 1 intangible assets appraisal scope 1 18.
1. 17.2 market segmentation analysis of intangible assets 1 18
(1) Market Analysis of Cultural Assets Appraisal 1 18
(2) Intellectual property appraisal market 1 19
(3) Appraisal and analysis of goodwill assets 1 19
1. 17.3 intangible assets evaluation risk analysis 120
1. 17.4 risk prevention suggestions for intangible assets evaluation 12 1
1. 18 Market analysis of enterprise value evaluation
1. 18. 1 market size analysis of enterprise merger and reorganization 122
1. 18.2 Market analysis of listed value of enterprises 123
(1) Evaluation and Market Analysis of Main Board Listed Enterprises 123
(2) Evaluation and Market Analysis of Listed Companies on Growth Enterprise Market 124
(3) Market analysis of small and medium-sized listed companies 130
1. 18.3 Market analysis and valuation of other enterprises 13 1
1. 18.4 enterprise value evaluation risk analysis 132
1. 18.5 enterprise value evaluation risk control 133
1. 19 financial assets appraisal market analysis 134
1. 19. 1 financial assets appraisal coverage 134.
1. 19.2 financial assets market segmentation analysis 134
(1) Financial Non-performing Assets Appraisal Market 134
(2) Securities and Futures Assets Appraisal Market 135
1. 19.3 financial assets evaluation risk analysis 137
1.20 Market Analysis of Other Assets Appraisal 138
1.20. 1 market analysis of long-term investment assets appraisal 138
1.20.2 current assets evaluation market analysis 138
(1) competition analysis of key provinces and cities in China asset appraisal industry 140
1.2 1 Analysis on the Selection and Employment of Assets Appraisal Institutions in Provinces and Cities 140
1.2 1. 1 asset appraisal institutions selected by central enterprises in various provinces and cities 140
1.2 1.2 List of the first batch of central enterprises submitted to the evaluation institution library 14 1
1.22 Analysis of development trend of asset appraisal industry in some provinces and cities 142
1.22. 1 analysis of the development trend of Beijing asset appraisal industry 5438+042
(1) Economic Environment of Beijing Assets Appraisal Industry 142
(2) Beijing Assets Appraisal Business Resource Analysis 143
(3) Business Analysis of Beijing Assets Appraisal Industry 145
1) Income scale of Beijing asset appraisal industry 145.
2) The scale of assets appraisal practitioners in Beijing is 145.
3) Beijing Assets Appraisal Market Segmentation Analysis 145
(4) Competition Analysis of Beijing Assets Appraisal Agency 146
(5) The development prospect of Beijing asset appraisal industry 147.
1.22.2 Analysis of the development trend of Shanghai asset appraisal industry 147
(1) Economic Environment of Shanghai Assets Appraisal Industry 147
(2) Analysis of Shanghai Assets Appraisal Business Resources 148
(3) Operation Analysis of Shanghai Asset Appraisal Industry 149
1) Income scale of Shanghai asset appraisal industry 149.
2) The scale of assets appraisal practitioners in Shanghai is 149.
3) Market Segmentation Analysis of Shanghai Assets Appraisal 150
(4) Competition Analysis of Shanghai Assets Appraisal Agency 150
(5) The development prospect of Shanghai asset appraisal industry 15 1.
1.22.3 Analysis of the development trend of Guangdong asset appraisal industry 15 1
(1) Guangdong asset appraisal industry economic environment 15 1
(2) Analysis of Guangdong assets appraisal business resources 152.
(3) Business Analysis of Guangdong Asset Appraisal Industry 154
1) Guangdong asset appraisal industry income scale 154.
2) The scale of assets appraisal practitioners in Guangdong Province is 155.
3) Guangdong Asset Appraisal Market Segmentation Analysis 155
(4) Competition Analysis of Assets Appraisal Institutions in Guangdong Province 156
(5) The development prospect of Guangdong asset appraisal industry 157.
1.22.4 Analysis of the development trend of asset appraisal industry in Jiangsu Province 158
(1) Economic Environment of Jiangsu Assets Appraisal Industry 158
(2) Analysis of Assets Appraisal Business Resources in Jiangsu Province 159
③ Management Analysis of Assets Appraisal Industry in Jiangsu Province 160
1) Income scale of asset appraisal industry in Jiangsu Province 160.
2) The scale of assets appraisal practitioners in Jiangsu Province is 160.
3) Jiangsu Asset Appraisal Market Segmentation Analysis 160
(4) Competition Analysis of Assets Appraisal Institutions in Jiangsu Province 160
(5) The development prospect of asset appraisal industry in Jiangsu Province 160.
1.22.5 Analysis of the development trend of Zhejiang asset appraisal industry 16 1
(1) Economic Environment of Assets Appraisal Industry in Zhejiang Province 16 1
(2) Analysis of Zhejiang Assets Appraisal Business Resources 162
(3) Business Analysis of Assets Appraisal Industry in Zhejiang Province 162
1) Income scale of asset appraisal industry in Zhejiang Province 162.
2) The scale of assets appraisal practitioners in Zhejiang Province is 163.
3) Analysis of Zhejiang Asset Appraisal Market Segment 163
(4) Competition Analysis of Assets Appraisal Institutions in Zhejiang Province 163
(5) The development prospect of Zhejiang asset appraisal industry 163.
1.22.6 Analysis of the development trend of the asset appraisal industry in Fujian Province 163
(1) Economic Environment of Fujian Asset Appraisal Industry 163
(2) Analysis of Fujian assets appraisal business resources 164.
(3) Business Analysis of Fujian Asset Appraisal Industry 165
1) Income scale of Fujian asset appraisal industry 165.
2) The scale of assets appraisal practitioners in Fujian Province is 166.
3) Analysis of Asset Appraisal Market Segmentation in Fujian Province 167
(4) Competition Analysis of Assets Appraisal Institutions in Fujian Province 167
(5) The development prospect of asset appraisal industry in Fujian Province 169.
1.22.7 Analysis on the Development Trend of Assets Appraisal Industry in Shandong Province 169
(1) Economic Environment of Assets Appraisal Industry in Shandong Province 169
(2) Analysis of assets appraisal business resources in Shandong Province 170
(3) Business analysis of Shandong asset appraisal industry 17 1
1) Income scale of Shandong asset appraisal industry 17 1.
2) Scale of assets appraisal practitioners in Shandong Province 17 1.
3) Market Analysis of Assets Appraisal in Shandong Province 17 1
(4) Competition Analysis of Assets Appraisal Institutions in Shandong Province 17 1
(5) Development prospect of Shandong asset appraisal industry 172.
1.22.8 Analysis of the development trend of assets appraisal industry in Liaoning Province 172
(1) Economic Environment of Assets Appraisal Industry in Liaoning Province 173
(2) Analysis of assets appraisal business resources in Liaoning Province 174
(3) Business Analysis of Assets Appraisal Industry in Liaoning Province 175
1) Income scale of Liaoning asset appraisal industry 175.
2) The scale of assets appraisal practitioners in Liaoning Province is 175.
3) Market analysis of assets appraisal in Liaoning Province 175
(4) Competition Analysis of Assets Appraisal Institutions in Liaoning Province 175
(5) The development prospect of assets appraisal industry in Liaoning Province 176.
1.23 Analysis on the development trend of asset appraisal industry in other provinces and cities 176
1.23. 1 Analysis on the Development of Assets Appraisal Industry in Heilongjiang Province 176
1.23.2 development analysis of Xinjiang asset appraisal industry 178
1.23.3 Analysis on the Development of Henan Assets Appraisal Industry 180
1.23.4 Analysis on the Development of Assets Appraisal Industry in Guangxi Province 18 1
1.23.5 Analysis on the Development of Assets Appraisal Industry in Shanxi Province 183
(1) Enterprise Management Analysis of China Assets Appraisal Competitiveness 186
1.24 comprehensive operation analysis of asset appraisal enterprises 186
1.25 case management analysis of assets appraisal comprehensive enterprise 187
1.25. 1 Business Analysis of Zhongqihua Assets Appraisal Company 187
(1) Brief analysis of enterprise development 187
(2) Business Scope Analysis 187
(3) Enterprise Qualification Analysis 188
(4) Enterprise Income Analysis 188
(5) Business model analysis of enterprises 189
(6) Enterprise Customer Resource Analysis 189
(7) Enterprise Evaluation Project Analysis 190
(8) Enterprise organizational structure analysis 19 1
(9) Enterprise Human Resource Structure 192
(10) Analysis of competitive advantages and disadvantages of enterprises 193
(1 1) Latest project development trend of enterprises 193
1.25.2 Business Analysis of China United Assets Appraisal Group Co., Ltd. 194
(1) Brief Analysis of Enterprise Development 194
(2) Business Scope Analysis 194
(3) Enterprise Qualification Analysis 197
(4) Enterprise Income Analysis 197
(5) Business model analysis of enterprises 197
(6) Enterprise Customer Resource Analysis 198
(7) Enterprise Evaluation Project Analysis 198
(8) Analysis of Enterprise Organizational Structure 199
(9) Enterprise Human Resource Structure 199
(10) Analysis of competitive advantages and disadvantages of enterprises 199
(1 1) The latest development trend of enterprises 200