中国资产评估2023,Issue(12) :46-53.

关于收益法营运资金若干问题的思考

Reflections on Some Issues Concerning Working Capital in Income Approach

陈瑶云 白植亮 周越
中国资产评估2023,Issue(12) :46-53.

关于收益法营运资金若干问题的思考

Reflections on Some Issues Concerning Working Capital in Income Approach

陈瑶云 1白植亮 1周越1
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作者信息

  • 1. 坤元资产评估有限公司,杭州 311215
  • 折叠

摘要

近年来,收益法日臻成熟,但面对经济社会的多样性及不断发展,其应用仍然存在一定瑕疵.本文结合笔者日常思考,就营运资金(包含货币资金最低现金保有量)等相关问题展开讨论,旨在为实践提供一定的思路.

Abstract

In recent years,the application of income approach is becoming increasingly mature.However,faced with the diversity and continuous development of the economy and society,there are still some flaws in its application.Based on the author's daily thinking,this paper discusses working capital and other related issues,including minimum cash holdings of monetary fund,aiming to provide some ideas for practice.

关键词

收益法/营运资金/货币资金最低保有量

Key words

Income approach/Working capital/Minimum cash holdings of monetary fund

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出版年

2023
中国资产评估
中国资产评估协会

中国资产评估

CSTPCDCHSSCD
影响因子:0.164
ISSN:1007-0265
参考文献量2
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