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企业在进行紧密型经济联合、组织企业集团、试行股份制、租赁、兼并、小企业出售、中外合资合作经营时,都要进行资产评估。资产评估的方法一般有重置成本法、帐面价值法、清算价格法、预期收益法等。目前由于企业资产的帐面价值与现值之间存在着较大的差异,一般是以重置成本法作为资产评估的主要方法。在当前我国的价格管理体制还不完善的情况下,为了尽可能做到合理计价,有必要制订一套既有原则性又有灵活性的计价原则和方法,使之成为资严评估的依据。其内容包括: 1.资产计价应以国家定价为基础。国家计划分配物资、房屋建筑物造价按国家规定执行;实行指导价的物资按当地物价部门的核定价格计算;非国家定价物资、设备按当地各有关部门掌握的价格确定。
Enterprises must carry out assets assessment when they are conducting tight economic alliances, organizing enterprise groups, trial shareholding systems, leasing, mergers, small business sales, and Sino-foreign joint ventures and cooperative operations. Asset valuation methods generally include replacement cost method, book value method, clearing price method, and expected income method. At present, due to the large difference between the book value and the present value of corporate assets, the replacement cost method is generally used as the main method for asset valuation. In the current situation where our country’s price management system is not yet perfect, in order to make reasonable pricing as much as possible, it is necessary to formulate a set of principles and methods that are both principled and flexible, so as to make it a basis for the evaluation of security. Its contents include: 1. Asset valuation should be based on national pricing. The State plans to allocate materials, building and building cost according to the provisions of the state; the implementation of the guide price of the material according to the local price department’s approved price calculation; non-state pricing materials, equipment according to the local authorities to determine the price.