电力资产的分类及评估方法初探  

Classification and Appraisal for Electric Power Assets

作　　者：王伟 言午 

机构地区：[1]中联资产评估有限公司 [2]中国电能成套设备有限公司

出　　处：《中国资产评估》2002年第4期23-25,共3页Appraisal Journal of China

摘　　要：逐步以系统成套机组的整体资产评估替代单项资产评估,是今后电力资产评估的方向。评估中对电力资产的分类应结合电力企业现行生产管理模式,分为机器设备与建(构)筑物两大类,再分为若干系统。在评估方法上应适合电力资产的特点,避免常规方法中的弊端。As techniques progress, whole set of equipment takes the place of individual piece of machine in electricpower industry. Appraisal techniques should adapt to these changes. The assets should be firstly di-vided into machine & equipment and real estate. Based on the initial separation, a more detailed subdi-vision should be developed. When developing an appraisal for electric power assets, appraisers shouldavoid those techniques that are unsuitable for them.

关 键 词：电力资产 系统成套机组 整体资产评估 单项资产评估 生产管理模式 电力企业 

分 类 号：F233[经济管理—会计学]