论文部分内容阅读
随着社会主义市场经济体制改革的不断深化,众多企业为转制、改制、资产重组等运作的需要进行资产评估;也有少数企业因经营不善而面临破产清算;根据《破产法》规定,企业的资产被拆零处置时也需要对资产进行评估。对于这类资产的评估,一般的评估事务所往往采用清算价格法。习惯上沿用的计算公式是:清算资产的评估值=采用其他评估方法确定的参照评估值×折价系数。这是指导性的公式,在实际操作中方法各异,具有一定的自由度。近年来,我们在评估实践中对清算
With the continuous deepening of the reform of the socialist market economic system, many enterprises assess the assets needed for the operation of restructuring, restructuring and reorganization of assets. Some enterprises also face bankruptcy due to poor management. According to the Bankruptcy Law, the assets of enterprises Assets are also evaluated when dismantled. For the assessment of such assets, the general valuation firms often adopt the liquidation price method. Customary use of the formula is: the valuation of liquid assets = using other valuation methods to determine the value of the reference valuation × discount coefficient. This is the guiding formula, with different methods in practice and a certain degree of freedom. In recent years, we have evaluated the practice of liquidation