The factor analysis of asset appraisal deviation

Now, asset appraisal is playing more and more vital role in market economy movement. It is necessary for an enterprise to come into the market. When a listed company is purchased or annexed, asset appraisal is the basis of trade negotiation. In order to improve the asset appraisal quality well, researching on asset appraisal deviation is essential. In this paper, 261 samples asset appraisal report abstracts during 2004-2006 were chosen as data source. The factor analysis methods were used to inspect the relation between six influence variables and asset appraisal deviation. The scores of six factors were calculated. By factor analysis, the six factors could be divided into three public factors. To investigate the influence of three factors on asset appraisal deviation, the polynomial regression model PZL = B₀ + B₁F₁ + B₂F₂ + B₃F₃ was adopted. Significant test discovered that the asset appraisal deviation with these three public factors was appropriate.