小型水电站整体资产评估宜采用收益现值法  

The Income Approach should be Employed on Intergrated Evaluation on small hydroelectic Power Stations

作　　者：詹东 

机构地区：[1]浙江丽水地区资产评估事务所

出　　处：《中国资产评估》1999年第5期24-25,46,共3页Appraisal Journal of China

摘　　要：根据小型水电站整体资产的特性， 适宜采用收益现值法进行评估， 评估结果较为科学、合理。According to the characterisfic of those small hydroelectric power stations, the Incom Approach should be employed while evaluating the intergrated assets. Thus the aitcom would be more scientific and be good to protect all side′s interests.

关 键 词：收益现值法 小型水电站 整体资产评估 折现率 评估对象 评估结果 收益额 单项资产 评估方法 成本加和法 

分 类 号：F233[经济管理—会计学]