基于改进重置成本法的高速公路资产评估技术研究与系统实现  

Research and System Implementation of Expressway Asset Evaluation Technology Based on Improved Replacement Cost Method

作　　者：黄媛 邱军 孙焕钦 HUANG Yuan;QIU Jun;SUN Huan-qin(Guizhou Expressway Group Co.,Ltd.,Guiyang 550000,China;Guizhou Daotantan Technology Co.,Ltd.,Guiyang 550000,China)

机构地区：[1]贵州高速公路集团有限公司,贵阳550000 [2]贵州道坦坦科技股份有限公司,贵阳550000

出　　处：《价值工程》2023年第12期31-33,共3页Value Engineering

摘　　要：本文通过对比分析当前主流的资产评估方法,同时对高速公路资产评估特性进行研究,在传统的重置成本法资产评估的基础上,引进高速公路车流量、维修次数和环境因素等指标,设计一种基于改进重置成本法的高速公路资产评估方法,并以此为基础设计开发资产价值评估系统,完成三十余条高速公路进行评估工作,为高速公路资管管理提供支撑。This article compares and analyzes the current mainstream asset evaluation methods,and studies the characteristics of highway asset evaluation.Based on the traditional replacement cost method of asset evaluation,it introduces indicators such as highway traffic flow,maintenance frequency,and environmental factors to design a highway asset evaluation method based on the improved replacement cost method.Based on this,an asset value evaluation system is designed and developed,which completes the evaluation of more than 30 expressways,and provides support for highway asset management.

关 键 词：高速公路 价值评估 改进重置成本法 资产管理 

分 类 号：F542[经济管理—产业经济]