企业价值评估中递延收益的评估研究  

Research on the Valuation of Deferred Income in Business Valuation

作　　者：崔劲 殷霞 贺晓棠 Cui Jin;Yin Xia;He Xiaotang(Pan-China Appraisal Co.,Ltd.,Beijing,100045)

机构地区：[1]北京天健兴业资产评估有限公司,北京100045

出　　处：《中国资产评估》2024年第3期33-39,共7页Appraisal Journal of China

摘　　要：递延收益是与政府补助相关的会计核算科目,其价值评估与企业的一般经营性负债和付息负债存在一定差异。本文对“递延收益”追本溯源,在厘清该科目在企业财务报表中内在逻辑关系的基础上,梳理该科目的会计处理和税务处理要求,重点探讨采用不同方法评估企业价值时对递延收益的价值进行估算的具体要求和注意事项。Deferred income is an accounting subject related to government subsidies.The valuation of deferred income is different from the general operating liabilities and liabilities with interest of enterprises.This paper traces the source of deferred income,sorts out the accounting and tax treatment requirements on the basis of clarifying the internal logical relationship of the subject in financial statements of enterprises,and focuses on the specific requirements and precautions for assessing the value of deferred income in the process of business valuation.

关 键 词：政府补助 递延收益 评估 

分 类 号：F230[经济管理—会计学] F830[经济管理—国民经济]