机器设备成本法评估之贬值操作实务探讨  

Exploration of Depreciation Operation Practice in Cost Evaluation of Machinery and Equipment

作　　者：黄兴向 Huang Xingxiang

机构地区：[1]重庆坤元资产评估有限公司,重庆401121

出　　处：《中国资产评估》2025年第3期30-37,共8页Appraisal Journal of China

摘　　要：本文通过对机器设备的贬值形式和贬值因素进行全面分析、归纳和梳理的基础上,按设备贬值形式将贬值因素分为实体性贬值因素、功能性贬值因素和经济性贬值因素三大类。因三种贬值因素相互独立,互不干扰,分属三个不同维度,由此引入三维坐标系,建立三维价值模型,采用反向思维的思路,利用价值立方体代表设备价值率直接求取设备价值,为机器设备评估操作实务提供一种可具操作性的评估思路和方法。Based on a comprehensive analysis,induction,and sorting of the depreciation forms and reasons of machinery and equipment,this article divides the depreciation reasons into three categories according to the form of equipment depreciation:physical depreciation factors,functional depreciation factors,and economic depreciation factors.Due to the independence and non-interference of the three depreciation factors,which belong to three different dimensions,a three-dimensional coordinate system is introduced to establish a three-dimensional value cube model.Adopting a reverse thinking approach,the value cube is used to represent the equipment value rate and directly calculate the equipment value,providing a practical evaluation approach and method for machine equipment evaluation operations.

关 键 词：贬值 三维度 价值立方体 反向思维 综合成新率 

分 类 号：F275[经济管理—企业管理]