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我系统机构延伸后,正着手资产清理。本文拟就固定资产估价做一点浅简介绍,供参考。(至于土地按固定资产还是其它资产尚存在争议,本文将按固定资产考虑。)一、资产估价的原则和应用方式(一)估价原则。1、真实性。按国家、地方的法律、法规和既定程序及真实资料操作,要经得起各方的质询、评估和市场考验。2、科学性。资产估价是一门系统工程,涉及工程、技术、营销、财会、企管、法律等多学科。只有因地制宜地制定科学估价方案,采用合适的估价标准和方法,进行系统分析,才能导致正确的估价结果。
After the extension of my system organization, we are in the process of clearing assets. This article intends to make a brief introduction to fixed assets valuation for reference. (As for the land by fixed assets or other assets is still controversial, this article will be considered fixed assets.) First, the principle and application of the valuation of assets (a) valuation principles. 1, authenticity. According to the laws and regulations of the country and place, the established procedure and the real data, we can stand the challenge, assessment and market test of all parties. 2, scientific. Assets valuation is a systematic project involving engineering, technology, marketing, accounting, business management, law and other disciplines. Only by setting a scientific evaluation program according to the local conditions, using appropriate valuation standards and methods, conducting systematic analysis can lead to correct valuation results.