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伴随企业改革的深化,企业资产评估工作将有计划有步骤地分期分批进行。为使企业资产评估工作适应企业改革的需要,制订评估价格的统一标准,是重要的一环。一、一评估价格标准的基本内容资产评估统一价格标准的基本内容,就是在一个省或全国范围内划分若干经济区划,参照市场现价交易价格,按企业资产种类、品种、型号和对资产评估用途,在一定时间内制定出统一的价格标准和统一的计算办法。在企业资产评估价格统一指导下,根据各企业资产评估用途不同,采取不同的计算办法。 (一)市场价格类比法。是参照市场上类似资产交易价格,来确定企业各类资产的现价。在确定价
With the deepening of corporate reform, corporate asset valuation work will be carried out in stages and in batches. In order to adapt the assessment of corporate assets to the needs of enterprise reforms, the development of uniform standards for the evaluation of prices is an important part. I. Evaluation of the basic content of the price standard The basic content of the unified price assessment of assets is to divide a number of economic zonings within a province or nationwide, with reference to the current market transaction price, and to assess the use of the company’s assets, types, models, and assets. In a certain period of time, a unified price standard and a unified calculation method will be worked out. Under the unified guidance of corporate asset valuation prices, different calculation methods are adopted according to the different uses of assets of different companies. (a) Market price analogy. It is to determine the current prices of various types of assets of enterprises by referring to the transaction prices of similar assets in the market. In determining the price