金融资产价值及其评估方法研究

《金融资产价值及其评估方法研究》由会员上传分享，免费在线阅读，更多相关内容在学术论文-天天文库。

1、湖南大学硕士学位论文金融资产价值及其评估方法研究姓名：雷旭辉申请学位级别：硕士专业：统计学指导教师：许鹏20050510金融资产价值及其评估方法研究AbstractFinancialAssetslSanimportantcomponentofthenationalwealthtoenterfinancingandproduce，thetradeofthefinancialassetsisfrequentandimportantincreasinglyintheeconomiclife，andfinancialasse

2、tsvalueassessmentisfoundationsofthetradeofthefinancialassets．So．theauthorhasintroducedthesurveyoffinancialassetsvalueassessmentbriefly，andstudymoresystematicallytofinancialassetsanditsvalue，dothedeepdiscussiontotheessence，source，formingprocessandinfiuencefactor

3、softhevalueofthefinancialassetsmainly．Onthebasisofthethingthatmakesresearchofthequalitytothefinancialassets，andthencalculatestherespectofitsquantityaccuately,itisundoubtedlyaverychallengingjob．Startingfromangleofthecalculatingthefinancialassetsvalue，onthebasiso

4、fcomparingthreekindsofassessingmethods(thelawofcost，currentvaluelaw，marketpricelaw)dailily,theauthorfindsthattherearemorelimitingconditionswhenoperateconcretlyintheindividualassessmentmethod，andeverymethodhasdefectinvariousdegree，throughanalysingdeeplyandcompar

5、ingsynthetically,theauthorintroducesAnalyticalHierarchyProcess(AHP)tofinancialassetsassessment，namely，bysettingupAHPmodel，assessmentvaluethatindividualmethodcalculateisunifiedinamodel(comprehensiveassessmentmodel)，cansolvethecomprehensiveproblemofseveralassessi

6、ngmethodswell．Thismakesthecomprehensiveassessmentmodelthatstructurednewlyscientificintheory；Inassessingpractice，thecomprehensiveassessmentmethodreducestheone·sidednessthattheindividualassessmentmethodbringstoacertainextent，thusimprovetheaccuracyassessed．Havedon

7、efinancialassetsvalueassessmentintheoryandafterassessingtheresearchonthemethod，theauthorregardsaccountingstatementofMinshengBankastheresearchobjecttodothepositiveresearch，therealexamplecoursehasreflectedtheauthenticityoftheresultandeffectivenessoftheevaluationp

8、rocess．Finally，fromestablishingthecorrectvalueassessmentidea，perfectinganddevelopingthetheoryandmethodoffinancialassetsvalueassessment，reinorcingtheinformationalmanagementof