【正文】 研究思路與方法 研究思路本文從山東省海陽(yáng)市農(nóng)信社資產(chǎn)評(píng)估發(fā)展現(xiàn)狀出發(fā)，通過(guò)參考國(guó)內(nèi)外文獻(xiàn)綜述來(lái)敘述資產(chǎn)評(píng)估，了解農(nóng)信社評(píng)估的資產(chǎn)類型的整體情況，在實(shí)習(xí)中用到的評(píng)估方法介紹，最后對(duì)山東省海陽(yáng)市農(nóng)信社資產(chǎn)評(píng)估的發(fā)展現(xiàn)狀及存在的問(wèn)題進(jìn)行具體的分析，進(jìn)而分析這些問(wèn)題產(chǎn)生的原因及解決對(duì)策，以改善目前的狀況。這個(gè)方法在國(guó)外用得最普遍，在國(guó)內(nèi)、在農(nóng)信社內(nèi)部也是技術(shù)型資產(chǎn)評(píng)估的主要方法。稍有疏忽即將帶來(lái)風(fēng)險(xiǎn)。影響機(jī)器設(shè)備市場(chǎng)價(jià)值的主要是比較因素。農(nóng)村信用社是獨(dú)立的企業(yè)法人，以其全部資產(chǎn)對(duì)農(nóng)村信用社債務(wù)承擔(dān)責(zé)任，依法享有民事權(quán)利。 機(jī)器設(shè)備的評(píng)估范圍（1）凡是屬于企業(yè)固定資產(chǎn)管理和使用范圍的機(jī)器設(shè)備都屬于評(píng)估范圍，不論在企業(yè)賬內(nèi)還是賬外。首先應(yīng)考慮選擇市場(chǎng)上已成交的交易案例中的機(jī)器設(shè)備作為參照物。由于評(píng)估時(shí)的參照物不止一個(gè)，因而會(huì)出現(xiàn)若干個(gè)評(píng)估值，因而也就需要結(jié)合每個(gè)比準(zhǔn)價(jià)值及其參照物的情況，分析給出最終評(píng)估結(jié)論。挑取市場(chǎng)上相同用途、其他條件相似的房地產(chǎn)價(jià)格案例與待估房地產(chǎn)的各項(xiàng)條件相比較，對(duì)各個(gè)因素進(jìn)行指數(shù)量化，通過(guò)準(zhǔn)確的指數(shù)對(duì)比調(diào)整，得出估價(jià)對(duì)象房地產(chǎn)的價(jià)值的方法。可辨認(rèn)無(wú)形資產(chǎn)包括專利權(quán)、專有技術(shù)、商標(biāo)權(quán)、著作權(quán)、土地使用權(quán)、特許權(quán)等；不可辨認(rèn)無(wú)形資產(chǎn)是指商譽(yù)。該法根據(jù)市場(chǎng)交易確定無(wú)形資產(chǎn)的價(jià)值,適用于專利、商標(biāo)和版權(quán)等,一般是根據(jù)交易雙方達(dá)成的協(xié)定以收入的百分比計(jì)算上述無(wú)形資產(chǎn)的許可使用費(fèi)。（3）成本法。因此,提高資產(chǎn)評(píng)估的準(zhǔn)確性是評(píng)估行業(yè)需要長(zhǎng)期努力和追求的目標(biāo)。我國(guó)目前評(píng)估業(yè)受政府干預(yù)過(guò)多,已阻礙合理的評(píng)估結(jié)果的形成。具體來(lái)說(shuō)，一是信用社沒(méi)有指定專門人員負(fù)責(zé)資產(chǎn)評(píng)估可以接受的資產(chǎn)進(jìn)行接受、登記和管理,沒(méi)有按規(guī)定建立對(duì)抵債資產(chǎn)定期檢查、核實(shí)制度,沒(méi)有組織相關(guān)人員對(duì)抵債資產(chǎn)進(jìn)行賬實(shí)核對(duì),。從理論上講,抵債資產(chǎn)應(yīng)有足額的物資抵償,但在實(shí)際中,抵債貸款的本息和抵債資產(chǎn)間存在的較大差距,需通過(guò)呆賬準(zhǔn)備來(lái)核銷。第三,結(jié)合資產(chǎn)評(píng)估行業(yè)的改革,抓好資產(chǎn)評(píng)估配套法規(guī)的擬定和落實(shí)。信用社要根據(jù)自身的財(cái)務(wù)能力和各項(xiàng)準(zhǔn)備計(jì)提情況,選擇有利于自身經(jīng)營(yíng)發(fā)展的損失消化辦法。各信用社必須嚴(yán)格遵守謹(jǐn)慎經(jīng)營(yíng)原則,控制抵債資產(chǎn)數(shù)量, 對(duì)通過(guò)多方努力仍不能用貨幣資金方式收回的貸款,方可用抵債資產(chǎn)方式收回。本文通過(guò)對(duì)山東省海陽(yáng)市農(nóng)信社資產(chǎn)評(píng)估問(wèn)題進(jìn)行深入性研究，對(duì)農(nóng)信社資產(chǎn)評(píng)估方面的難題提出了恰當(dāng)?shù)慕鉀Q對(duì)策，對(duì)于其他地區(qū)農(nóng)信社的發(fā)展也起到一定的借鑒意義。同時(shí)也要感謝大學(xué)四年所有教育和幫助過(guò)我的老師們，是你們的辛勤教育造就了今天的我，感謝你們傳授給我知識(shí)，也教會(huì)我很多做人的道理。s basic requirements for scientific financial accounting, even simple financial statistics are not carried out, it is evaluate conclusion, this is and not serious conclusion is against financial standard, of course, is not reliable. ethical anomieIntangible assets evaluation pared with tangible assets evaluation more plex in the appraisal process, the subjective factors, agent proportion also much conclusion is correct, whether accord with the objective reality, to a great extent, depends on the ideological and moral qualities of personnel assessment of the quality and the occupation morals of appraisal industry professional ethical requirements appraisal institution and evaluation personnel shall, in line with responsible to society, is responsible for the customer attitude, make every effort to make the assessment work do serious, careful, make the assessment conclusion objective, fair, and not to cater to a need or pursue certain sensation effect, make the assessment work appeared some appraisal institution is not due to the specific work personnel39。t assume responsibility of power, no monitoring power inevitably led to the abuse of power, power corruption, this is an imbalance of power and deviant iron laws..Intangible assets evaluation also impossible to move out of this rule. . Evaluation methods owe science.Intangible assets appraisal conclusion of the evaluation method with correct or incorrect scientific or not tight assessment method proper, scientific, accord with the objective reality, can e to the correct , if the method of evaluating the misconduct, do not accord with the objective reality, the object of assessment could not have e to the correct selection of evaluation method is a science, different evaluation objects need to adopt different evaluation method, is the sole use of an evaluation method of prehensive evaluation method is adopted, it is all the need according to the evaluation objects objective reality of to make a the methods adopted not science, may appear the distortion of the appraisal conclusion and losing.. Evaluation mechanism lack of supervision.Intangible assets appraisal conclusion whether justice, objective, seeking truth from facts, you can39。Intangible assets of ownership and use right belongs as tangible assets and effectiveness, always clear vaguely adhesive together, this kind of fuzziness characteristics to intangible assets evaluation more difficult. to evaluate the investigation and analysis of the plexity may make appraisal institution and evaluation personnel, produce the wrong cognition, make wrong judgment.Because of the intangible assets evaluation objects to investigate the fuzziness of search range, evaluate valuation methods of many factors, assessment of the plex, the assessment .Accounting treatmentMore plex, assessment of the analysis and calculation of the method is also quite plex, need to put a quantitative analysis and qualitative analysis, judgement, the plexity of bining the characteristics of intangible assets assessment that easy to appear anomie phenomenon. . The hard work is to evaluate the sexual may make the assessment staff due to the time, energy, intelligence and physical factors and appear assessment conclusion the distortion and anomie.All serious assessment work is hard, no matter how assets evaluation purpose, but in time all demand is urgent, has the characteristics of stages and assault.。當(dāng)然也要感謝大學(xué)四年同學(xué)們的陪伴，給我的大學(xué)四年留下了很多美好的回憶。參考文獻(xiàn)：[1][D].北京:北京大學(xué),2009.[2] 沈琦,[M].北京:，（2）：87156.[3] [J]。農(nóng)信社想要進(jìn)行可持續(xù)經(jīng)營(yíng)，必須完善資產(chǎn)評(píng)估方面的漏洞。（1）從源頭抓起。因此要解決這一問(wèn)題，必須要將單位和企業(yè)的實(shí)際情況和評(píng)估方法相結(jié)合，不能拘泥于一個(gè)固定的方法，在權(quán)衡各種問(wèn)題利弊的基礎(chǔ)上，選擇適當(dāng)?shù)姆椒ㄟM(jìn)行評(píng)估，減少資產(chǎn)評(píng)估的差額缺失?，F(xiàn)行的政策法規(guī)與信用社資產(chǎn)評(píng)估的實(shí)際狀況存在許多沖突。三是部分抵債資產(chǎn)手續(xù)不完整,有的未辦理過(guò)戶手續(xù),有的未經(jīng)有資質(zhì)的資產(chǎn)評(píng)估機(jī)構(gòu)評(píng)估,有的資產(chǎn)接收時(shí)未取得實(shí)際控制權(quán),所有權(quán)、使用權(quán)不明確。成本重置法是國(guó)內(nèi)評(píng)估界選用最多的方法,但該方法在實(shí)際應(yīng)用中存在著一個(gè)很大的缺陷,即資產(chǎn)的功能性貶值和經(jīng)濟(jì)性貶值如何確定的問(wèn)題。在評(píng)估企業(yè)大型機(jī)器時(shí)，較容易受到外界因素影響。適用于那些能被替代的無(wú)形資產(chǎn)的價(jià)值計(jì)算,也可估算因無(wú)形資產(chǎn)使生產(chǎn)成本下降,原材料消耗減少或價(jià)格降低,浪費(fèi)減少和更有效利用設(shè)備等所帶來(lái)的經(jīng)濟(jì)收益,從而評(píng)估出這部分無(wú)形資產(chǎn)的價(jià)值。（2）收益法。通過(guò)信用工程扶持的中小企業(yè)有327家，授信余額達(dá)到26億元。（3）收益法。 對(duì)房地產(chǎn)評(píng)估房地產(chǎn)評(píng)估全稱房地產(chǎn)價(jià)格評(píng)估,由持有合格證書(shū)的專業(yè)人員，根據(jù)估價(jià)目的，遵循估價(jià)原則，按照估價(jià)程序，運(yùn)用估價(jià)方法，在綜合分析，影響房地產(chǎn)價(jià)格因素的基礎(chǔ)上，結(jié)合估價(jià)經(jīng)驗(yàn)及對(duì)影響房地產(chǎn)價(jià)格因素的分析，對(duì)房地產(chǎn)的特定權(quán)益，在特定時(shí)間最可能實(shí)現(xiàn)的合理價(jià)格所作出的估計(jì)、推測(cè)與判斷。（3）對(duì)可比因素進(jìn)行比較分析。（3）對(duì)具有機(jī)器設(shè)備的重要特征，但未列入機(jī)器設(shè)備管理范圍的對(duì)象如融資租入的機(jī)器設(shè)備，一般都可以作為機(jī)器設(shè)備評(píng)估，但需要進(jìn)行專項(xiàng)說(shuō)明。其主要任務(wù)是籌集農(nóng)村閑散資金，為農(nóng)業(yè)、農(nóng)民和農(nóng)村經(jīng)濟(jì)發(fā)展提供經(jīng)濟(jì)服務(wù)；為需要資金擴(kuò)大生產(chǎn)的中小企業(yè)提供資金抵押貸款業(yè)務(wù)等。不全面的或僅使用個(gè)別指標(biāo)所作出的價(jià)值評(píng)估是不準(zhǔn)確的。 重置成本法重置成本法是在現(xiàn)時(shí)條件下，被評(píng)估資產(chǎn)全新?tīng)顟B(tài)的重置成本減去該項(xiàng)資產(chǎn)的實(shí)體性貶值、功能性貶值和經(jīng)濟(jì)性貶值，估算資產(chǎn)價(jià)值的方法。農(nóng)信社資產(chǎn)評(píng)估部使用收益法的前提條件是：要能夠確定和量化資產(chǎn)的未來(lái)獲利能力、凈利潤(rùn)或凈現(xiàn)金流量；能夠確定資產(chǎn)合理的折現(xiàn)率。主要通過(guò)在網(wǎng)上瀏覽關(guān)于資產(chǎn)評(píng)估的資料，查閱相關(guān)的專業(yè)書(shū)籍、論文提煉精華，收集相關(guān)資料。第二部分主要對(duì)資產(chǎn)評(píng)估的基本概念進(jìn)行闡述，列出常用的資產(chǎn)評(píng)估的使用方法并具體分析，為后面對(duì)策的提出提供幫助。高佳卿從期權(quán)理論出發(fā)，對(duì)傳統(tǒng)投資所運(yùn)用的決策分析方法進(jìn)行了深入的解析，找出了其不足之處，并在此不足之處上構(gòu)造出一個(gè)全部的投資分析模式及體系，具有良好地應(yīng)用前景。隨著改革地進(jìn)一步深入，經(jīng)濟(jì)活動(dòng)越來(lái)越頻繁，市場(chǎng)化行為越來(lái)越多，我國(guó)的資產(chǎn)評(píng)估工作也取得較大的成就。Keating給合收益現(xiàn)值法的特點(diǎn)，綜合應(yīng)用這一方法對(duì)具體案例進(jìn)行了推演，并針對(duì)推演過(guò)程給出了具體的改進(jìn)方法，同時(shí)也取得了一些應(yīng)用方面的成果。在進(jìn)行了大量的資產(chǎn)評(píng)估的理論研究后，大批研究人員開(kāi)始將這些理論運(yùn)用于實(shí)際的經(jīng)濟(jì)領(lǐng)域中。Moorehead等根