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资产评估硕士论文(精选6篇)论文出版

博今文化 / 2019-10-26
资产评估硕士论文(精选6篇) 发布时间:2019-03-07

  资产评估是指评估机构及其评估专业人员根据委托对不动产、动产、无形资产、企业价值、资产损失或者其他经济权益进行评定、估算,并出具评估报告的专业服务行为。而资产评估硕士论文应该以研究行业特点出来,下面就来大家推荐《资产评估硕士论文6篇》给大家参考。

资产评估硕士论文第一篇:房地产企业价值评估中“营改增”的作用探究
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  本篇文章目录导航:

  【题目】房地产企业价值评估中“营改增”的作用探究
  【第一章】房地产企业价值评估中“营改增”的作用探究绪论
  【第二章】 “营改增”对企业价值评估影响的相关理论基础
  【第三章】 “营改增”对房地产企业价值影响的传导路径分析
  【第四章】利用 FCFF 模型评估房地产企业价值的参数修正
  【第五章】 FCFF模型评估房地产企业价值的案例分析
  【第六章】房地产企业价值评估中“营改增”的作用结论与参考文献

摘要

  自从我国实行改革开放政策以来,我国经济发展日新月异,几乎是一年一个新台阶,然而我国止步不前的税收制度却成为了我国经济难以“更上一层楼”的桎梏,而且营业税所暴露出来的重复征税的弊端已经逐渐成为了我国经济进一步发展的“拦路虎”。我国在2012年开始推行营业税改征增值税的税制改革,写职称论文,截至2017年12月为止,包括房地产业在内的各行各业都已经全面贯彻实施了营业税改征增值税的税收制度改革。自从进入21世纪以来,我国房地产业发展迅猛,已经逐渐成为决定国民经济发展的主导行业。房地产业是实行“营改增”税制改革的最后一批,自2016年“营改增”覆盖房地产业至今不过短短两年,省部级论文发表,时间的短暂决定了“营改增”必将对房地产企业价值评估带来不可忽视的挑战。

  在此背景下,本文借助FCFF模型深入研究了房地产企业在“营改增”前后自由现金流所发生的变化,然后重点分析了“营改增”对房地产企业自由现金流的传导路径,政工师职称论文,最后通过分析对比案例企业在“营改增”前后的评估价值,得出本文的研究结论,即“营改增”有效地降低了房地产企业税收负担,提高了房地产企业股权自由现金流,进而提高了房地产企业评估价值。

  本文的主要贡献有如下三点:第一,结合新税收政策对企业价值评估影响的经济学、财政学等相关理论,研究分析了“营改增”对房地产企业价值评估的传导路径;第二,通过分析对比房地产企业在“营改增”前后的自由现金流的变化,合理修正折现率等相关参数;第三,通过对比分析“营改增”前后房地产企业的评估价值,得出本文的研究结论,并为房地产企业、评估从业人员和政府部门提出相关政策建议。

  关键词:营改增;房地产企业;企业价值评估;FCFF法

房地产企业价值评估中“营改增”的作用探究

Abstract

  Since our country adopted the policy of reform and opening up, the rapiddevelopment of China’s economy is almost a new year. However, our country’staxation system that has been stagnant has become an embarrassment for China’ seconomy to“go further”, and the drawbacks of repeated taxation of business tax havegradually become a "stumbling block" for the further development of China'seconomy. In 2012, China began to implement the taxation reform for changingbusiness tax to value-added tax. As of December 2017, various industries includingthe real estate industry have fully implemented the reform of the taxation system forchanging business tax to value-added tax. Since the beginning of the 21st century, therapid development of China’

  s real estate industry has gradually become a leadingindustry that determines the development of the national economy. The real estateindustry is the last batch of tax reforms to implement the"replacing business tax withVAT". Since 2016, the "reformation reforms" have covered the real estate industry foronly a short period of two years. The short time determines that the "replacingbusiness tax with VAT" will surely increase the value of real estate companies.Assessments bring challenges that cannot be ignored.

  Under this background, this article uses the FCFF model to deeply study thechanges in the free cash flow of real estate companies before and after the "replacingbusiness tax with VAT", and then focuses on analyzing the conduction path of the"replacing business tax with VAT" to the free cash flow of the real estate company.

  Analyze and compare the appraisal value of the case before and after the "replacingbusiness tax with VAT", and come to the conclusion of this paper that the "replacingbusiness tax with VAT" has effectively reduced the tax burden on the real estatecompanies, improved the free cash flow of the real estate companies, and improvedthe real estate. Business valuation.

  The main contributions of this paper are as follows: First, combining the relatedtheories of the new tax policy on the impact of corporate valuation on economics,finance, and other related theories, the paper analyzes and analyzes the conductionpath of the "replacing business tax with VAT" to evaluate the value of real estatecompanies; By analyzing and comparing the changes in free cash flow of real estatecompanies before and after the "replacing business tax with VAT", the relevantparameters such as the discount rate should be reasonably revised; and thirdly,through comparative analysis of the valuation value of real estate companies beforeand after "replacing business tax with VAT", this paper concludes that the conclusionsof the study and related policy recommendations for real estate companies, appraisalpractitioners, and the government department.

  Key words:Business Tax reformed to VAT;Real estate enterprise;Enterprise valueassessment;FCFF method.


  目录

  1绪论
  1.1研究背景及研究意义
  1.1.1研究背景
  1.1.2研究的理论意义
  1.1.3研究的实践意义

  1.2国内外文献综述
  1.2.1国外研究现状
  1.2.2国内研究现状
  1.2.3文献述评

  1.3研究思路和研究内容
  1.3.1研究思路
  1.3.2研究内容
  1.4本文贡献与不足

  2“营改增”对企业价值评估影响的相关理论基础
  2.1“营改增”税收制度变迁的理论溯源与目标诉求
  2.2“营改增”对企业价值评估影响的经济学相关理论分析
  2.2.1拉弗曲线理论
  2.2.2公平效率理论

  2.3“营改增”对企业价值评估影响的财政学相关理论分析
  2.3.1税制优化理论
  2.3.2税收中性理论

  3“营改增”对房地产企业价值影响的传导路径分析
  3.1房地产企业价值评估的现状和发展趋势
  3.2“营改增”对房地产企业价值影响的利润表传导路径
  3.3“营改增”对房地产企业价值影响的资产负债表传导路径
  3.4“营改增”对房地产企业价值影响的现金流量表传导路径

  4利用FCFF模型评估房地产企业价值的参数修正
  4.1FCFF模型的基本原理和房地产企业的主要现金流分析
  4.2“营改增”对房地产企业主要现金流的影响分析
  4.2.1“营改增”对销售收入的影响分析
  4.2.2“营改增”对房地产企业税负的影响分析

  4.3“营改增”对房地产企业价值评估的折现率修正分析
  4.3.1“营改增”前折现率的确定
  4.3.2“营改增”后折现率的修正

  5 利用FCFF 模型评估房地产企业价值的案例分析
  5.1案例背景
  5.2“营改增”前后利用FCFF 模型的价值评估过程

  5.3“营改增”前后案例企业价值评估结果的比较分析
  5.3.1“营改增”前的企业价值
  5.3.2“营改增”后的企业价值
  5.3.3差异性分析

  6 主要研究结论与政策建议
  6.1主要研究结论
  6.2相关政策建议
  参考文献
  致谢

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资产评估硕士论文(精选6篇)
第一篇: 房企价值评估中“营改增”的作用探究 第二篇: BOT模式下特许经营权价值评估方法探究
第三篇: DF房地产估价有限公司发展战略研究 第四篇: 探究九好集团资产评估报告案例分析
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