Asset appraisal major is an undergraduate and postgraduate major in Chinese universities, and it is a discipline that specializes in studying various forms of asset value.
Asset appraisal, accounting and auditing are all financial majors, which are similar in nature to accounting and auditing, but there are also differences. On the one hand, the major of asset appraisal requires students to have a solid theoretical foundation of economy and finance.
Master the basic financial situation of different enterprises, the cycle of financial statements, the economic situation of the industry, and the characteristics of assets and liabilities of specific enterprises; On the other hand, the asset appraisal major also requires students to independently evaluate and analyze assets with different inherent endowments, and make a fair valuation of different assets.
Asset appraisal specialty is the inevitable product of the development of socialist market economy, which plays an indelible role in promoting the effective allocation of resources, improving market efficiency and maintaining market order.
Undergraduate asset appraisal major belongs to business administration (professional code: 120208), and postgraduate asset appraisal major belongs to economics (professional code: 025600).
Main curriculum system:
Main courses of financial theory: international investment, intermediate financial accounting, intermediate financial management, statistics, monetary finance, financial market, insurance, finance, tax law, etc.
Main courses of asset appraisal theory: asset appraisal principle, movable property appraisal, real estate appraisal, enterprise value appraisal, intangible assets appraisal, audit, state-owned assets management, intangible assets appraisal, mining right appraisal, international appraisal standards, etc.
Main courses of economic theory: primary microeconomics, primary macroeconomics, intermediate microeconomics, intermediate macroeconomics, econometrics, technical economics, etc.
Other elective courses and public courses: economic law, advanced mathematics of economy, linear algebra, probability theory and mathematical statistics, economic statistics, economic data analysis, etc.