收益法在“以大代小”技改工程整体资产评估中的应用  

Application of Income Approach in Asset Evaluation of "Substituting Small Units with Large Ones "Retrofitting Projects

作　　者：管伯渊[1] 许守澄 

机构地区：[1]中瑞华恒信会计师事务所有限公司,北京市100032 [2]中国电能成套设备有限公司,北京市100011

出　　处：《电力建设》2007年第3期66-68,共3页Electric Power Construction

摘　　要：“以大代小”火力发电企业适宜采用收益法进行资产评估,并注意明确评估的价值类型,充分考虑租赁资产、委托运行维护管理等要素对企业价值的影响,采用合适的评估计算模型,分阶段进行测算。在分析大中型火力发电机组完整生命周期的基础上,提出了对“以大代小”火力发电企业进行收益测算的“三阶段测算模型”。Income approach is suitable for asset evaluations of thermal power plants, which substitute small units with large ones. During the evaluation process, one should clearly define the value type of the asset, take into account the affects such as leased assets, operating management etc., to the value of the enterprise, and choose appropriate evaluation model to calculate in stages. Based on large and medium size power plant full life cycle analyses, this paper presents a three stage evaluation model to calculate the proceeds of thermal power generation enterprises.

关 键 词：发电企业 技改工程 资产评估 收益法 

分 类 号：F407.2[经济管理—产业经济]