Tax Base Valuation

Valuing Property Tax Base According to Prices of Benchmark Property    

Xu Yiping

Based on the characteristics of the property tax base valuation, the author firstly analyzed the applicability of mass appraisal method in China. Then, with the reference to the valuation approach of benchmark land price, the author suggested to value property tax base based on benchmark property value, which is also a suggestion to the implementation of China property tax base mass appraisal.

Real Estate Valuation

Risks and Control of Mining Rights Valuation        Yi Honghai

The Function of Market Approach in Forest Asset Valuation  Sun Fuqing

Business Valuation

The Sensitivity Analysis in Valuation by Income Approach   Li Yanbing

Discussion on the Going-concern Assumption of Business Valuation     Ma Guocai      Pan Xiongwei

In this article the author discussed the different manners of going-concern assumption. The author thought that when valuing a business by income approach, the valuer should consider the intended use of the valuation, the use of the assets, the capital invested and other factors to decide the most likely going-concern manner and the limitations to ensure the results reasonable. The author also suggested that the discussion of going-concern manners should be included in the report to lead the users of the report to understand and use the valuation result correctly.

Financial Assets Valuation

Discussion on Analyzing the Value of Creditors’ Rights through Experts’ Scoring Method                                    Wu chunlin

The False Information Needed to Be Noticed in Valuing Non-Performing Financial Assets                    Yang Changhong    Wanghui

Analysis of the Limitations and Modifying Factors in Comparable Transaction Method                                 Ma Guocai

Work Study

Thinking on the Preservation Period of Valuation Archives

Qiao Zi  Yang Xiaoyun

The Analysis Report on Questionnaires of Application of China Valuation Standards-Intangible Assets and Directive Opinions for Business Valuation (pilot)   (PartⅡ)    

Professional Guidance Department and Standards Department of CAS

Discussion on Article Structure                     Qiao Shuping

Thinking of the Meaning, Categories and Value of Artwork   Ma Jian

Intangible Assets Valuation

Discount Rate in Intangible Assets Valuation: American Research Results and Implications                        Li Jie   Meng Xiangjun

Discussion on “Guanxi” Asset                    Zhang Huizhong

Personal Property Valuation

Ship Valuation before Repairs Helps Decision-Making

            Cong Lei  Meng Lingxin

Discussion on Crop Valuation                        Wang Lijun

Readers, Editors and Writers

Discussion on Some Problems in the Article Some Opinions of Valuation on Real Estate with Lease                            Shi Yongqian

News Eye

News on the 2^nd National Workshop of Colleges Having Valuation Major    Liu Deyun

Professional English-----Valuation Report(Ⅲ)         Wang Chengjun