资产计价

资产计价在理论上的创新（面向未来）与实务上的妥协（面向历史）的矛盾，需要内在逻辑一致的会计理论来解决。

It requires a logical theory to resolve practicality of GAS in assets valuation .

从资产计价看会计信息地位被弱化的原因及其改进研究

Study on The Reason and The Improvements of Weakened Accounting Information in View of Assets Valuation

固定资产计价模式〔固定百分比增长模型

CAPM [ capital asset pricing model ] constant percentage growth mode

强化装备实物资产计价核算管理优化军队资源配置

Enhancing the management of weaponry assets and optimizing troops resources allocation

资产计价如何适应知识经济的需要

How Assets Measurement Meets The Need of Knowledge based Economy

自创无形资产计价和核算的探讨

Discussion on the Pricing and Accounting of Self-created Assets

论资产计价基础的变迁

A Discussion on the Changes of Asset Evaluation Basis

资产计价基础研究

A Research on the Base of Assets Measurement

笔者还提出了我国自创无形资产计价方法存在的缺陷和改进的建议。

I also put forward the defects and suggestions of our methods to the measurement .

政府资产计价问题研究

Research on Governmental Assets Measurement

国际与中国会计准则油气资产计价及折旧折耗计提差异之探讨分析

Difference between Chinese and International Accounting Principles in Oil / Gas Asset Valuation and Depreciation / Depletion

价值评价的本质无形资产计价、重估价及会计信息披露问题研究

The Nature of Valuation On the Valuation and Re-e valuation of Intangible Assets & Disclosing of Account Information

摒弃传统计价模式，寻求真正科学的资产计价基础，是大势所趋。

It is the long-term trend to discard the traditional measurement model and seek for a scientific basis of asset measurement .

资产计价是财务会计最为核心的问题之一，也是争论最多的问题之一。

Asset measurement is one of the core issues of Financial Accounting , and it is also among the most controversial ones .

截至目前为止，资产计价仍然是历史成本占据主导地位、多种计量属性并存的状况。

Till now , historical cost is still the dominant measurement attribution , with various measurement attribution exiting at the same time .

会计属性的合理选择和有效运用是会计完成资产计价和收益确定两大使命的关键。

Accounting attributes is a reasonable choice and effective use of asset valuation and revenue accounting to determine completion of the two missions critically .

政府资产计价对象范围仅包括政府公共资产、政府投资资产、政府公共资源资产、政府遗产资产和政府权利资产。

The objects of the valuation only include public assets , public resource assets , investment assets , heritage assets and right assets of the government .

在资产计价究竟是价值还是价格的问题上，价值计量与价格反映并不矛盾。

Whether asset evaluation is a measure of value or price is not so important because there is no contradiction between asset value measurement and price reflection .

林木资产计价的基础工作是进行林木资产的核算，林木资产核算的难点，是要解决好林木资产的多效益、自然生长增值以及经营风险性大的问题。

The basic work is the assets accounting and the difficulty is how to solve problems of multiple benefits , rise in value of natural growth and risk of forest trees assets management .

股权投资差额的本质是被投资单位净资产计价偏低（偏高），或存在商誉（负商誉），在计算股权投资差额时要考虑投资企业的投资是否会引起的被投资单位所有者权益的增加。

The essence of stock-option differences os over-valued ( low-valued ) to net assets of investee , or exists in positive good will ( negative goodwill ), as the differences of stock-option investment are calculated .

在以历史成本计量基础下矿产资源资产计价方法是选择采用成果法还是完全成本法，要根据不同矿产资源的特点确定。

Mineral resources assets pricing methods under the historical cost measurement foundation is adopted , whether the successful efforts method or the full cost method , is determined according to the different characteristics of mineral resources .

政府资产计价作为政府会计改革的难点问题之一，即使是在政府会计改革最前沿的国家，它仍是制约政府会计发展的瓶颈问题。

Regarded as a difficult problem of governmental accounting reform , assets measurement still restricts governmental accounting development not only in China but also in foreign countries that are leading the way in governmental accounting reform .

公允价值会计的真正创意有两点：一是资产计价必须坚持客观价值计量，价格要能真正反映资产客观价值；

This recognition about fair value accounting reveals two important points : the first one , the measurement of asset must adhere to objective value measurement , and price should reflect the real objective value of asset .

正文部分包括五大部分：导论、森林资源概述、森林资产计价与核算的理论基础、森林资产计量的方法、森林资产的会计核算以及信息披露。

The second section includes five parts : introduction , the theoretical basis of measurement and accounting of forest assets , methodology of forest assets measurement , accounting system in forest assets and disclosure of forest assets information .

第2章论述政府会计是我国预算会计改革的必然趋势，界定了政府资产计价研究的会计基础，最后说明了研究政府资产计价问题的必要性。

Chapter 2 illustrates that governmental accounting is an inevitable tendency of budgetary accounting reform in China , then defines accounting basis of assets measurement study , and finally it shows the necessity of governmental assets measurement research .

但是，随着我国新会计准则的出台，无论在资产计价中对公允价值的运用，还是无形资产研究开发费用的资本化的规定，都显示出我国会计准则正逐步向国际会计准则靠拢。

With the new Accounting Standards spreading out , our laws are increasingly more similar with the International Accounting Standards , both in the capitalization of exploding expenses of immaterial assets and in the application of the Fair Value .

人们普遍假定，按市值对资产计价、且不在贷款组合内预留预期亏损的做法，会在银行及其它机构最无法承受之时加重亏损，从而使金融体系的危机进一步恶化。

It is widely assumed that the practice of marking assets to market prices and not reserving for expected losses on loan portfolios added to the woes of the financial system by deepening losses at a point when banks and other institutions could least afford it .

本文主要是在应计制政府会计框架下研究政府资产计价问题，通过分析国有资产所包括的内容来界定政府资产的范围，然后在对政府资产分类的基础上探讨各类政府资产的计价问题。

This paper intends to study the problem of governmental assets measurement based on governmental accounting of accrual basis , defines the scope of governmental assets according to the contents of state assets , and then explores measurement issues of various governmental assets based on governmental assets classification .

固定资产的计价，应当以原价为准。

The valuation of fixed assets shall be based on the original cost .

试析林木资产的计价入账方法

Study on Assets Valuation Method for Forest Assets