CAJ | 학술논문

公路收费权作为市场经济中一种特殊的资产评估法，有三种方法即成本法、收益法和市场法。在理论上都能用，但实际上大多数现实资产评估公路收费权时使用的是收益法。本文总结收益法评估公路收费权中的各个要素和分析模型中的部分参数测定的难点，对其中难点、和不易测定的原因进行分析，并有针对性的制定出可行对策。
공로수비권작위시장경제중일충특수적자산평고법，유삼충방법즉성본법、수익법화시장법。재이론상도능용，단실제상대다수현실자산평고공로수비권시사용적시수익법。본문총결수익법평고공로수비권중적각개요소화분석모형중적부분삼수측정적난점，대기중난점、화불역측정적원인진행분석，병유침대성적제정출가행대책。
The road toll rights is a special asset evaluation method in the market economy,although the three methods serve this act,the cost method、the revenue method and the market method. They can be used in theory,in fact use the revenue method when the most real asset appraisal road toll right.This paper summarizes the difficulty of some parameters measured in the revenue method toll collection right elements and analytical models,analysis of the reasons for their difficult 、 and difficult measurement,and targeted to draw up a feasible countermeasures.