面向机电设备评估的重置成本法及应用研究  

Replacement Cost Approach and Its Application in Mechanical and Electrical Equipment Valuation

作　　者：李攀艺[1] 陶传彪 齐芙蓉 

机构地区：[1]重庆理工大学经济与贸易学院,重庆400054 [2]中国石油西南化工销售公司,成都610031

出　　处：《重庆理工大学学报（社会科学）》2015年第4期61-66,共6页Journal of Chongqing University of Technology（Social Science）

摘　　要：由于市场的局限性和设备创造价值的不可分割性,重置成本法在机电设备评估实践中得到了广泛应用。但在应用该方法获取评估值时,对于基本公式的选择以及三大贬值或综合成新率的确定目前存在很大分歧。基于重置成本法的基本公式和定义,综合考虑了机器设备的有形损耗和无形磨损,以实体性贬值、功能性贬值和经济性贬值为基础建立了因素集,并建立了科学合理的计算设备价值的方法,对评估价值量较小且单一的机械设备的价格具有一定的实际意义和参考价值。Replacement cost approach is widely applied in evaluation practices because of the limitations of markets and the inseparability of equipment value creation. But significant division in choosing fundamental formulas and determining the depreciation and comprehensive depreciation rate still exists while the method is applied to obtaining assessment value. Based on the basic formulas and definition of replacement cost approach, We established a set of factors around physical depreciation, functional depreciation and economic devaluation while considering the physical depreciation and moral wear of the equipment, and a scientific and rational method for equipment valuation was developed then. The method is found to be practicable, especially when the evaluation object＇ s magnitude of value is low.

关 键 词：重置成本法 有形损耗 无形损耗 调整系数 

分 类 号：F233[经济管理—会计学]