火电厂资产评估存在的问题及改进意见  

EXISTING PROBLEMS IN ASSETS EVALUATION OF THERMAL POWER PLANTS AT PRESENT AND SUGGESTIONS FOR IMPROVEMENT

作　　者：许守澄 王伟[2] 

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

出　　处：《热力发电》2006年第2期1-2,10,共3页Thermal Power Generation

摘　　要：针对当前我国评估机构的一些不合理之处,结合十多年评估工作实践,从电力资产的特点出发,对电力资产评估要素,如资金成本、合理建设工期、建设期利率、环保因素产生的经济性贬值等分别进行了论述。Directing against some unreasonable practices of evaluation organizations in China at present, combined with evaluation work practices of more than ten years, requirements for strengthening preparation work before assets evaluation in power industry have been put forward, and essential factors for assets evaluation in power industry, such as capital cost, reasonable construction period, interest rate in the construction period, economic depreciation resulting from environmental protection etc. being expounded.

关 键 词：火电厂 资产评估 电力设备 经济寿命 重置全价 

分 类 号：TM621[电气工程—电力系统及自动化]