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1994年5月,我厂作为巢湖地区产权制度改革试点单位,聘请地区审计事务所对厂内全部资产进行了评估,笔者作为厂设备部门的成员,参与了这次工作.我觉得有两个问题应予以注意和商讨.一、如何规定设备固定资产重量价值在这次评估过程中,设备固定资产的重置价值主要是从《固定资产价格汇编》(1994年3月版,以下简称《汇编》)中查得.在实际操作中,有些设备的重置价值在该《汇编》中查不到的,即按1993年6月国务院生产核资领导小组办公室编辑出版的《清产核资固定资产价值重估统一标准目录》(以下简称《目录》)中的价格指数,根据1984年至1990年之间设备帐面原值推算出重置价值.这样出现了以下问题:一是有些设备是1984年以前购入的,不能根据《目录》推算出重置价值;二是根据《目录》上的价格指数推算出的设备重置价值只能是1991年的价格,而且未包括安装费、运输费等.由于1992年全国机床制造厂家普遍上调了各类设备的价格,因此,仅根据《目录》和《汇编》得出的重置价值,不能真实地反映我厂设备的现状,笔者设想,应以1992年年末各类设备的价格为基数,以后各年的价格可以乘上国家统计局公布的物价上涨指数获得.运杂费、安装费可以参照下表中的比例求得,两者之和就构成了该设备的重置价值,这样可使评估结果更接近于?
In May 1994, as a pilot unit for the reform of the property rights system in the Chaohu Lake Region, our factory hired a regional auditing firm to evaluate all assets in the plant. The author, as a member of the plant equipment department, participated in this work. I think there are two problems. Should pay attention to and discuss. First, how to stipulate the weight value of equipment fixed assets In this evaluation process, the replacement value of equipment fixed assets is mainly from the “fixed asset price compilation” (March 1994 version, hereinafter referred to as “Compilation” In the actual operation, the replacement value of some equipment could not be found in the “Compilation”, that is, according to the value of fixed assets verified by the nuclear assets management bureau edited and published by the State Council’s Production Leading Group Office in June 1993. The price index in the Catalogue of Estimated Conformity Standards (hereinafter referred to as the “Catalogue”) derives the replacement value based on the original value of the equipment book between 1984 and 1990. This raises the following questions: First, some equipment was before 1984. Purchased, can not be calculated based on the “Catalogue” to calculate the replacement value; second is based on the price index on the “catalog” to calculate the replacement value of the equipment can only be the price in 1991, and does not include safety Charges, transportation fees, etc. Since the national machine tool manufacturers generally increased the prices of various types of equipment in 1992, the replacement values based on the “Catalogue” and “Compilation” cannot truly reflect the current status of our plant equipment. The author envisages that the price of various types of equipment at the end of 1992 should be taken as the base, and the prices for each subsequent year can be obtained by multiplying the price rise index published by the National Bureau of Statistics. The transportation and miscellaneous fees and installation fees can be calculated by referring to the following table. The sum of the two constitutes the replacement value of the equipment, so that the assessment results can be closer to?