基于收益法的文物公益资产价值评估案例研究
Journal: Economics DOI: 10.32629/ej.v8i12.3267
Abstract
文化遗产保护与活化利用需求提升,文物公益资产价值量化成行业难题,传统方法难以覆盖其间接收益与文化价值。本文以广西博物馆铜鼓之王为对象,验证收益法适用性,收集2022-2024年相关数据,构建分场景模型、明确关键参数,经现金流折现核算基准价值1862.35万元,敏感性分析验证参数影响。研究表明收益法可量化文物综合价值,同时指出数据可得性与假设主观性局限,所建模型与参数方法为相关实践提供指南,助力完善公益文物评估体系、平衡保护与利用。
Keywords
收益法；文物公益资产；价值评估；铜鼓；广西博物馆
Funding
本文是2024年广西研究生教育创新计划项目“基于收益法的铜鼓文物资产价值评估案例研究”(项目编号：YCSW2024571)阶段性成果。
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[7] 纪益成.文化企业价值评估的问题研讨[J].人文天下,2016,(13):6-10.
[8] 惠源.文化艺术品鉴赏暨资产评估行业2006新春联谊会举办[J].中国资产评估,2006,(02):25.
[9] 王伟.关于文物文化资产核算的探讨[J].审计与理财,2005,(S2):64-65.
[10] 文物到底值多少钱?——必要与可能:构建文物资产评估体系创立文物价值学[J].文物天地,2001,(06):4.
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[14] Zhao H.Asset Value Assessment in Biological Mortgage Loans for Biological Asset-Valuation Methods in Biological Ass et Changes[J].Journal of Information & Knowledge Manageme nt,2025,24(05).
[15] Mohsen A ,Kamran R ,Ali S T,et al.Integrating business impact analysis and risk assessment for physical asset criti cality analysis: A framework for sustainable operations in pro cess industries[J].Expert Systems With Applications,2024,241.
[16] Edmundo J P A D,N.D H R,Torres J F,et al.Optimizing the Life Cycle of Physical Assets through an Integrated Life Cycle Assessment Method[J].Energies,2021,14(19):6128-6128.
[17] Liu F ,Xiaoyong Y ,Min Y,et al.Research on Diagnosis and Evaluation of Physical Assets of Power Grid Enterprises Based on Combined Weight TOPSIS Theory[J].IOP Conference Series:Earth and Environmental Science,2020,617(1):012009.
[18] Arbidane I,Mietule I.Problems and solutions of acco unting and evaluation of biological assets in Latvia[J].Entrep reneurship and Sustainability Issues,2018,10-22.
[19] 中国注册会计师协会.中国财会资产评估人才交流开发中心联合举办云南省永胜县送智援教公益活动[J].中国注册会计师,2019,(05):129.
[20] 李旻,王纪杰.非国有公益林政府赎买资产评估方法研究[J].四川林业科技,2018,39(03):144-147+159.
[21] 本刊讯.北京中金浩资产评估有限责任公司“免费书包微公益”获得北京市社会组织公益服务品牌铜奖[J].中华商标,2016,(11):50.
[22] 深圳资产评估从业人员参加“为爱同行”大型公益越野徒步活动[J].中国资产评估,2015,(09):48.
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[25] Trijntje V D V,Anton R ,E.P B.Use of food consumption data of food balance sheets and national food consumption surveys in deterministic long-term dietary exposure assessm ents of pesticides[J].Food and Chemical Toxicology,2021,151112104-112104.
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