Theoretical Traceability Research on Asset Evaluation Methods
Currently,there is limited research on the impact of value theory on asset valuation methods,as well as how asset valuation methods can continuously draw beneficial nutrients from value theory.There is more research on the application of specific methods in asset valuation.In response to this situation,this article reviews the development history of value theory and asset valuation methods from a timeline,attempting to establish a connection between value theory and asset valuation methods,and drawing conclusions on which value theory determines the three basic valuation methods.The value theory of applying the income approach in evaluation is the theory of multiple labor values,with the specific theoretical basis being the theory of production costs;The market method price adjustment method is based on equilibrium price theory,while the market method value ratio method is based on the theory of production costs;The value theory of using the reset cost method to evaluate asset value is Karl Marx's labor theory of value.The article concludes with an outlook on the future development direction of asset evaluation.
Asset valuation methodsValue theoryLabor Value TheoryUtility value theoryEquilibrium price theory
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