论文部分内容阅读
读了陆海峰同志“国有固定资产评估方法探讨”一文(见《注册会计师通讯》第6期)后,颇受启发,对文中提出的许多见解表示赞同;但对有些看法有着不同的拙见。为向有识之士学习资产评估的知识,以推动我们从事的资产评估工作,特就在国有资产评估中如何应用“收益现值法”的问题提出下列不成熟的见解。
After reading Comrade Lu Haifeng’s article entitled “Discussion on the Methods of Assessing State-owned Fixed Assets (see No. 6 of the CPA Newsletter), he was very much inspired to agree with many of the opinions put forward in the text. However, he has different opinions on some of the views. In order to learn the knowledge of asset valuation from knowledgeable people in order to promote the asset valuation work we are engaged in, we put forward the following unfounded opinions on how to apply the ”present value method of return" in the assessment of state assets.