市场法、收益法和成本法是三种不同的资产评估方法,三者各有利弊。本文即从苹果园的故事入手,分析比较了三种资产评估方法的优缺点、适用情形和具体方法,通过比较分析来看使用哪一种方法评估苹果园的价值是最科学合理的。 Market method, income method and cost method are three different methods of asset valuation, each of which has advantages and disadvantages. This article begins with the story of apple orchard, analyzes and compares the advantages, disadvantages, applicable situations and specific methods of the three kinds of asset valuation methods. It is most scientific and reasonable to use comparative methods to evaluate the value of apple orchard.