当前水电站资产评估中存在的问题及改进意见  

Existing issues and improvement proposals for the assets assessment of hydropower station at present

作　　者：李国华[1] 王伟[2] 许守澄 

机构地区：[1]中国大唐集团公司,北京100032 [2]北京华夏天海会计师事务所,北京100045 [3]中国电能成套设备有限公司,北京100011

出　　处：《水力发电》2005年第6期65-67,共3页Water Power

摘　　要：针对目前我国水电站资产评估的现状和一些不恰当的做法,从分析水电资产的特点入手,对在水电站资产评估实践过程中的评估范围确定、资产分类分项、评估工作重点、“小水电”评估标准及评估结果的分析验证等方面提出改进意见。According to the characteristics of hydropower assets assessment analysis, this article focuses on the existing improper methods on the assets assessment of hydropower stations and provides the improvement suggestions on the identification of assessment scope, clarification of assets categories, the key points of assessment procedure, the standards of ″mini″ hydro-power stations, analysis and testing on the results of the assessment, etc.

关 键 词：水电站 资产评估 评估方法 

分 类 号：F123.7[经济管理—世界经济]