论资产评估中的重置成本

摘要

The problems are discussed that the elements of the replacement cost are not the same by valuing the different kinds of assets and which of them compose the replacement cost. The regular elements of replacement cost are given.%重置成本法是资产评估中的一种基本方法，但在运用时对重置成本的要素构成却并不明晰。针对现行重置成本法中重置成本的要素概念模糊及由此产生的在不同资产类型应用时要素构成不一致问题，文章从各类资产评估的重置成本出发，逐项分析并规范了重置成本的要素构成与内涵。