抵押资产价值评估方法的创新

由于借贷双方对抵押资产价值的认识存在明显分歧，因而所选用的资产评估方法也各不相同，为了协调二者，本文提出到期价值估算法和即期价值修正法两种评估方法，以提高评估结果的决策有用性。

A New Method of Mortgaged Assets Appraisal

The appraisal purpose of mortgaged assets is different due to the specific value of the mortgaged assets. Thus it is appropriate to calculate their values using liquidation-price method on the break-up basis. However, according to the characteristics of the appraaisal report, the market-value method, replacement-cost method adn the net profit present value method on the going-concern basis are often used to calculate the assets sport value. With the issue of how to coordinate, two methods are recommended. One is the future-value estimation method, the other is present-value modification method. The combination of the two methods should be used to improve the efficiency of the decision.