《资产评估》课程教学大纲英文版.docx

Syllabus of Assets AppraisalCourse Name： Assets AppraisalCourse Code：Credits： 2Total Credit Hours： 32Lecture Hours： 32Experiment Hours： 0Programming Hours： 0Practice Hours： 0Total Number of Experimental (Programming) Projects 0, Where, Compulsory ( 0 ), Optional ( 0 ).School ： School of BusinessTarget Major： Accounting > FinancingI、Course Nature & AimsThis course is a professional education course for major in accounting and finance. This paper introduces the basic theory and methods of asset appraisal, the practice of asset appraisal, the operation and management of asset appraisal. In teaching, the course focuses on the teaching mode of combining appraisal theory with appraisal case, theory with practice, the theoretical frontier of international asset appraisal and the practical work of asset appraisal with Chinese characteristics. We mainly introduce the basic theory, basic method and practice of asset appraisal. Students can master the basic theory and method of asset appraisal and the basic skills of common type of asset appraisal after completing this course. The aim of this course is to develop and improve students1 ability to analyze and solve problems, and lay a solid foundation for engaging in asset appraisal.II、Course Objectives1 . Moral Education and Character Cultivation.Through the study of asset appraisal theory and practice, the students have a comprehensive understanding of the asset appraisal related knowledge. Through the explanation of the theory and the working principle and technical principle that the asset appraisal develops into an indispensable part of the market economy along with the transition of China's economic operation mechanism, we can understand how our predecessors think, how to overcome the obstacles encountered in the development of China's asset appraisal, help students to establish scientific thinking methods and the spirit of facing challenges in their work. From the perspective of the role of accounting and finance in China's innovation-driven development, and taking the research work of outstanding contributors as the carrier, the education of socialist core values is integrated into the teaching content and all aspects of the teaching process, highlighting value guidance, knowledge transfer and ability training.2 .Course ObjectivesThrough the study of this course, students* qualities, skills, knowledge and abilities obtained are as follows：Objective 1. Master basic concepts and principles of asset appraisalappraisal hypothesis, working principle and economic and technical principle of asset appraisal.Objective2（Index2.2、3.2、4.3、7.2）Application of cost method, income method and market comparison method in asset appraisal.15Objective3（Index5.5、6.1、8.2、9.1、9.2）The characteristics of machinery and equipment and its appraisal.Application of market method and income method in machine equipment appraisal.15Objective4（Index5.5、6.1、8.2、9.1、9.2）Real estate and its characteristics, principles, purposes and value types, procedures for real estate15appraisal, characteristics, types, composition and influencing factors of real estate prices. The application of cost method, income method, market method and hypothetical development method in real estate appraisal.Objective 5 （Index5.5、6.1、8.2、9.1、9.2）The scope and classification of intangible assets, the value characteristics and functional characteristics of intangible assets, the factors that affect the appraisal value of intangible assets, and the procedures for the appraisal of intangible assets. Income method, cost6method, market method for intangible assets appraisal.appraisal of patents and proprietary technology, trademark rights.Objective 6 （Index5.5、6.1、8.2、9.1、9.2、11.2）The meaning and characteristics, scope definition, hypothesis, value premise and value type of enterprise value appraisal. Application of income method in enterprise value appraisal. The application ofmarketcomparison methodandassetbasemethodinenterprise value appraisal, appraisalofgoodwill.3Total62470100皿、Course ResourcesTextbooks： Zhu Ping, Course on Asset Appraisal (5th Edition) M. Shanghai: Shanghai University of Finance and Economics Press, 2016.Bibliography：1. Jiang Nan, Wang Jingsheng. Asset appraisal (4th edition) M. Dalian: Northeast University of Finance and Economics Press, 2016.2. Qiao Zhimin, Wang Xiaorong. Course on Asset Appraisal (6th Edition) M. Beijing: Renmin University of China Press, 2017.3. Liu Shuqin. Asset appraisal practice M.Dalian: Northeast University of Finance and Economics Press, 2019.Reading Materials： NoneIX、NotesPrerequisites: Accounting, Financial Management, Microeconomics, Macroeconomics, Principles of ManagementFollow-up Courses: Financial analysis and corporate valuationContents and Requirements of Students' Self-study: Procedures and guidelines for asset evaluation, procedures and guidelines for asset evaluation.Bilingual Teaching or Not: NotRequirements and Proportion of Bilingual Teaching: NoneDiscipline and Considerations of Practice Session: No practice session.Notes: None(Corresponding to Chapter 1, 2, supporting for graduation requirements index 1.2> 10.1 > 10.2> 12.2)Objective 2. Basic approach to asset appraisal. (Corresponding to Chapter 3, supporting for graduation requirements index2.2> 3.2、4.3> 7.2)Objective 3. Master machine equipment appraisal (Corresponding to Chapter 4, supporting for graduation requirements index5.5> 6.1 > 8.2、9.1、9.2)Objective 4. Master real estate appraisal. (Corresponding to Chapter5, supporting for graduation requirements index 5.5> 6.1、8.2> 9.1、9.2)Objective 5. Master Master intangible assets appraisal. (Corresponding to Chapter6, supporting for graduation requirements index5.5> 6.1、8.2、9.1 > 9.2)Objective 6. Grasp the Evaluation of Enterprise Value and Goodwill. (Corresponding to Chapter?, supporting for graduation requirements index 5.56.1 > 8.2> 9.1、9.2、11.2)3. Supporting for Graduation RequirementsThe graduation requirements supported by course objectives are mainly reflected in the graduation requirements indices 1.2> 2.2、3.2、4.3> 5.5、6.1、7.2、8.2、9.1、9.2、10.1 > 10.2、11.2> 12.2, as follows:Supporting for Graduation RequirementsCourseObjectivesGraduationRequirementsIndices and Contents Supporting for GraduationRequirementsTeachingTopicsLevel ofSupportIndicesContentsObjective 11. good humanistic quality and professional ethics10 Career developmentcapacity12 Lifelong learningcapacityIndex1.210.110.212.21.2 High sense of social responsibility and sound professional ethics10.1 Master domestic and foreign accounting policies and regulations and enhance professional knowledge10.2 Master accounting-related economic, financial and trade professional theories and knowledge, broaden professional knowledge10.3 Familiar with industry and professionaldevelopment direction, understand theresearch focus of the subjectChapter1、2MObjective 21. integrated knowledge capacity 2.Ability to analyze problems3.Ability to judge decisionsIndex2.23.24.37.22.2 Basic knowledge of management and economics that can be used to analyze the relationship and problems between accounting and economics3.2 Knowledge and methodology in accounting-related financial management, taxation, auditing, asset evaluation, etc., to be able to analyse problems and makeChapter 3Hsuggestions for improvement4.3 Master the basic theory and method of decision-making judgment, combine asset management, project investment, risk management and so on, make investment and financing decision and judgment7.2 Knowledge of data and modelling tools in accounting and design and application in combination with specific tasks and projectsObjective 31. professional competence2. Practice abilityIndex5.56.18.29.19.25.5 Basic theories and methods of asset management and evaluation6.1 Master the basic practical skills of accounting courses and be proficient in related business8.2 Master the basic theories and methods of organizational management and strengthen the management of accounting team and professional technicians in combination with accounting organization and post responsibilities9.1 Strong communication skills9.2 Strong written professionalcommunication skillsChapter 4HObjective 41. professional competence2. Practice abilityIndex5.56.18.29.19.25.5 Basic theories and methods of asset management and evaluation6.1 Master the basic practical skills of accounting courses and be proficient in related business8.2 Master the basic theories and methods of organizational management and strengthen the management of accounting team and professional technicians in combination with accounting organization and post responsibilities9.1 Strong communication skills9.2 Strong written professionalcommunication skillsChapter 5HObjective 51. professional competence2. Practice abilityIndex5.56.18.25.5 Basic theories and methods of asset management and evaluation6.1 Master the basic practical skills of accounting courses and be proficient in related businessChapter 6H9.19.28.2 Master the basic theories and methods of organizational management and strengthen the management of accounting team and professional technicians in combination with accounting organization and post responsibilities9.1 Strong communication skills9.2 Strong written professionalcommunication skillsObjective 61. professional competence2. Practice abilityIndex5.56.18.29.19.211.25.5 Basic theories and methods of asset management and evaluation6.1 Master the basic practical skills of accounting courses and be proficient in related business8.2 Master the basic theories and methods of organizational management and strengthen the management of accounting team and professional technicians in combination with accounting organization and post responsibilities9.1 Strong communication skills9.2 Strong written professionalcommunication skills11.2 Master the basic theories and methods of entrepreneurship and employment and formulate career development plans in the light of their own development directionChapter 7Hm、Basic Course ContentChapter 1 Basic concepts of asset appraisal (supporting course objectives * 1 *)1.1 Concept of asset evaluation1.2 Characteristics of asset appraisal1.3 Purpose of asset appraisal1.4 Subject and Object of Asset Appraisal1.5 Relationship between asset appraisal and accounting, auditTeaching Requirements: Through the study of this chapter, students are required to master the concept and reality, market, predictability, fairness, consulting and other characteristics of asset evaluation, to understand the illegal and legal purpose of asset appraisal, to be familiar with the subject of asset appraisal, the object of asset appraisal, to clarify the meaning, characteristics, classification of assets as the object of asset appraisal, to understand the relationship between asset appraisal and accounting and audit, and to clarify its connection and difference. After studying this chapter, students have the basic concept of mastering the study of asset evaluation.Key Points： Concept and characteristics of asset and asset appraisal.Difficult Points： Characteristics and purpose of asset and asset appraisal.Chapter 2 Basic principles of asset appraisal (supporting course objectives *1*)2.1 Asset value formation theory2.2 Value types of assets2.3 Assumptions of asset appraisal2.5 Principles of asset appraisalTeaching Requirements: Through the study of this chapter, students are required to master the theory of asset value formation, including production cost value theory, utility value theory, equilibrium value, understand the market value in asset appraisal and the other value types except the common market value in asset appraisal practice, grasp the transaction hypothesis, open market hypothesis, continuing use hypothesis and liquidation hypothesis of asset appraisal, and be familiar with the working principle and economic and technical principle of asset appraisal. After studying this chapter, students master the basic principles of asset appraisal learning.Key Points： Assumptions of asset appraisal and economic and technical principles of asset appraisal.Difficult Points： Economic and technical principles for asset appraisal.Chapter 3 Basic method for asset appraisal (supporting course objectives *2*)3.1 Cost method3.2 Income method3.3 Market comparison method3.4 Selection of asset appraisal methodTeaching Requirements: Through the study of this chapter, students are required to master the basic principles of cost method, the basic calculation formula of cost method and the calculation of its replacement cost, tangible loss, functional loss and economic loss. Master the basic principles of the income method and the calculation formula of the income method and the calculation of the expected income amount, discount rate and income term in the income method. Proficient in the basic principles of market comparison method and the basic procedures of market comparison method and related indicators. Master the choice of asset appraisal method. After studying this chapter, students have the ability to master the basic methods of asset appraisal.Key Points： Three Basic Methods of Asset Assessment.Difflcult Points： Cost Method, Income Method.Chapter 4 Appraisal of Machinery and Equipment (supporting course objectives *3*)4.1 Overview of mechanical equipment appraisal4.2 Application of cost method in machine equipment appraisal4.3 Application of market and income methods in the appraisal of machinery and equipmentTeaching Requirements: Through the study of this chapter, students are required to master the characteristics of machinery and equipment and their appraisal, the classification of machinery and equipment, the basic procedure of machine and equipment evaluation, and the applicability of machine and equipment appraisal methods. Proficient in the application of cost method in the appraisal of machinery and equipment, including the calculation of replacement cost, the calculation of real depreciation and new rate, the calculation of functional depreciation and its calculation, the economic depreciation and its calculation. Master the application of market method and income method in machine equipment evaluation. After studying this chapter, students have the ability to master the appraisal of machinery and equipment.Key Points： Application of Cost Metho