对火力发电企业资产评估的几点看法  

Research on Thermal Power Plants Valuation

作　　者：王伟[1] 许守澄 

机构地区：[1]北京华夏天海会计师事务所 [2]中国电能成套设备有限公司

出　　处：《中国资产评估》2004年第9期15-18,共4页Appraisal Journal of China

摘　　要：本文针对当前我国评估机构的一些不合理作法,结合十多年评估工作实践,从电力资产的特点出发,提出了加强电力评估前期准备工作的要求,并就电力资产评估要素,如资金成本、合理建设工期、建设期利率、环保产生的经济性贬值等分别进行了探讨。This article points out the irrational practice in the national valuation firms. With their more than ten years' practice for valuation and based on the characteristics of electric power, the authors suggest to reinforce the pre-phase preparation of Electric Power and discuss some factors in electric power valuation, such as the capital cost, the rational construction time, the rate for construction period, economic deterioration for environmental protection.

关 键 词：电力资产 火力发电企业 资产评估 经济性贬值 评估要素 资金成本 评估机构 前期准备工作 合理 作法 

分 类 号：F233[经济管理—会计学]