二、课程简介（Description）

资产估价理论与实务是投资学、工程管理、管理科学、资产评估等专业的一门纲领性课程，

是面向大学二、三年级学生开设的一门专业核心课程。它强调培养学生系统地运用所学知识解决实践中的各种问题的能力，实践性很强。课程不仅聚焦资产估价的基本理论、基本方法，还包含各种实践技能的应用。课程内容涉及资产估价的基本概念、理论基础、不同种类资产价格形成的基本原理和影响因素，以及估价的基本方法、估价流程和估价报告的应用等，并辅以练习题和参考答案。基本方法包括对所有资产类型具有普适性的市场比较法、收益法和成本法，还包括更适用于房地产这种资产类型的假设开发法、路线价法、长期趋势法，以及从属于市场比较法的基准地价系数修正法、从属于收益法的残余法等。

（课程简介英文版）

The Theory and Practice of Asset Appraisal is a programed course of Investments, Engineering Management, Management Science, Assets Assessment and other majors. It is a core professional course for sophomore and junior. It emphasizes the cultivation of students' ability to systematically apply the knowledge they have learned to solve various problems in practice, which is highly practical. The course not only focuses on the basic theories and methods of asset appraisal, but also includes the application of various practical skills. Supplemented by exercises and answers, the course covers the basic concepts and theoretical foundations of asset appraisal, the basic principles and influencing factors of the formation of different types of asset prices, as well as the basic methods of appraisal, appraisal process and application of appraisal reports, etc. The basic methods include the market comparison method, income method and cost method, which are universal to all asset types. And the hypothetical development method, route price method and long-term trend method, which are more applicable to the asset type of real estate, as well as the correction method of the base land price coefficient subordinate to the market comparison method and

the residual method subordinate to the income method.

三、课程目标（Course Objectives）

通过本课程的学习，学生应达到的目标包括：了解资产估价的演化历程、现状及未来发展趋势，资产及资产估价的含义，区位论、地租理论在资产估价领域的理论指导作用，不同估价方法的基本原理、适用范围，不同资产类型的基本概念及其评估的概念等；熟悉资产的分类、特点，各种估价方法的评估程序和操作步骤，机器设备的概念、特性、特殊估价方法和应用等；重点掌握房地产、整体资产、无形资产、金融资产等不同资产类型的含义、特性及其特殊估价方法和应用，各种估价方法中不同指标的确定，多种估价方法的系统应用等；系统应用所学知识进行案例分析、实际案例的评估和评估报告的撰写。通过本门课程的学习，可为学生顺利进入社会以及从事相关实际工作奠定基础。