毕业论文《二手车评估》.doc

精品 摘 要 随着我国社会主义市场经济的建立和发展，旧机动车交易市场也逐步形成并发展起来。近年来，国民经济快速增长，旧机动车交易量也随之不断上升，旧机动车鉴定评估方法研究也成了研究热点之一。旧机动车评估属动产评估，它和一般的资产评估有着较大的区别，如它的单位价值较大，不同的车型价格截然不同，政策性强，价值损耗快，技术更新速度也远大于一般的机器设备等。随着经济的持续快速发展，我国汽车保有量也迅速上升，旧机动车资产存量总额在整个国民经济总量中占有重要的份额。因此，旧机动车鉴定估价直接关系到国家的切身利益，它是国家管理旧车市场的把关环节，也是旧机动车原有价值重置和现实价值形成确定的过程，是国家税收、司法裁决、金融抵押、保险核赔、资产转移的主要依据。 目前，我国对旧机动车鉴定估价缺乏科学、统一、严谨的评估理论和方法。本文分析了目前国内外旧机动车鉴定评估事业的发展现状，在对资产评估理论认真分析的基础上，提出了旧机动车评估假设理论，分析了影响旧机动车评价的主要因素，介绍了旧机动车评估常用的几种方法,以现行市价法、收益现值法、清算价格法、重置成本法为主,并对以往运用的重置成本法的不完善之处作了改进。 因此，本文是在分析了我国旧机动车鉴定评估存在的问题的基础上，对其进行研究并找出其中关键因素，对促进我国旧机动车交易市场的健康发展有一定的借鉴意义。 关键词：旧机动车；评估理论；影响因素；方法 Abstract With the establishment and development of Chinas socialist market economy, also gradually developed and used motor vehicle trade market. In recent years, rapid economic growth, increasing the used motor vehicle trade volume, old motor vehicles evaluation methods also became one of the hot topics. Used motor vehicle assessment movable assessment, assets assessment of it and generally has a large difference, as the unit value is large, different models of very different prices, policy is strong, fast value loss, technology update speed is far greater than the General machinery and equipment, and so on. As the economy of the sustained and rapid development, Chinas vehicle population has increased quickly, used motor vehicle in the amount of total assets in the entire national economy occupies an important share. Therefore, the old vehicle evaluation directly related to the immediate interests of the country, it is the national management of the used car market checks links, is also a used motor vehicle original value reset and formation process of determining practical value, is national taxation, judicial decisions, financial mortgage, Insurance Claim verify, the main basis for transfer of assets. At present, Chinas lack of old motor vehicles evaluation, uniform, rigorous evaluation theory and method of science. This article analysis has currently at home and abroad ol