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为了适应改革开放、搞活经济的需要,深圳特区在深化企业体制改革,推广经济承包责任制、租赁制和股份制的过程中,应当建立必要的资产评估机构,对将要实行承包、租赁和股份制改革的国营企业的固定资产、流动资产等作出合理的评估。本文尝试就如何评估和确定企业各类资产的现行价值作一些探索。一、对固定资产的估价固定资产可以分为有形固定资产和无形固定资产两类。前者指那些具有实物形态的固定资产,包括土地、房产、机器设备、工具、模型、运货设备、器具和装置,以及其他具有实物
In order to adapt to the needs of reform, opening up, and economic invigoration, the Shenzhen Special Economic Zone shall, in deepening the reform of the enterprise system and the promotion of the economic contract responsibility system, the lease system, and the joint-stock system, establish the necessary assets assessment agencies, and implement the contracting, lease, and shareholding system reforms. State-owned enterprises have made reasonable assessments of their fixed assets and current assets. This article attempts to make some explorations on how to evaluate and determine the current value of various types of assets of the company. First, the valuation of fixed assets Fixed assets can be divided into two types of tangible fixed assets and intangible fixed assets. The former refers to those fixed assets that have a physical form, including land, real estate, machinery and equipment, tools, models, transportation equipment, appliances and devices, and others with physical objects.