对我国当前水电站资产评估的基本看法  

Basic Thinking about Asset Evaluation of Current Hydraulic Power Stations

作　　者：王伟[1] 许守澄 李国华[3] 

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

出　　处：《电力建设》2005年第11期4-6,共3页Electric Power Construction

摘　　要：鉴于水电站生产电能的形式与火电厂不同,而且建设周期长,工程一次性投资大,资产构成受水文、地形、地质等因素影响,使其资产评估具有鲜明的专业特色。我国当前水电站资产评估,应主要做好如下工作:合理确定现阶段水电资产评估范围,科学划分水电资产类别、分项,高度重视水工建筑物的评估工作,进一步规范“小水电”项目资产评估的技术标准,创造性地解决水电资产评估结果的分析验证工作。Since the power generation mode at hydraulic power stations is different from that in thermal power plants and its construction cycle is long and primary investment is very big, its assets is influenced by the factors like hydrology, topography, geology, etc. , which leads the asset evaluation having special professional characters. The asset evaluation in China should include the following： determination of evaluation scope, scientific division of asset categories and items, standardization of technical codes for evaluation of ＂small hydraulic projects＂ and solution of evaluation results.

关 键 词：水电站 资产评估 水工建筑物 小水电 

分 类 号：F123.7[经济管理—世界经济]