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《财会通讯》1989年第2期刊登了朱思泽同志的“论国有资产评估”一文。其中就国有资产评估的标准和方法作了阐述,作者认为:国有资产重估价值,应依据资产原值、净值、新旧程度、重置价值、获利能力等因素,和资产评估标准分别确定:1.企业承包、租赁、股份经营、联营、兼并、企业经营评价、中外合资、中外合作等经济活动中的国有资产评估,应适用“收益现值标准”。用收益现值标准进行资产评估时,应按被评估资产预期获利能力和社会平均资金利润率,计算出资产的现值,并以此
In the 2nd issue of the “Accounting Newsletter” in 1989, Comrade Zhu Size’s “On the Assessment of State-owned Assets” was published. Among them, the criteria and methods for the evaluation of state-owned assets are described. The author believes that the revaluation value of state-owned assets should be determined based on the original value of the assets, the net value, the oldness, the replacement value, the profitability, and other factors, and the asset evaluation criteria: 1. State-owned assets assessment in the economic activities such as contracting, leasing, shareholding, joint ventures, mergers, enterprise operation evaluation, Sino-foreign joint ventures, and Sino-foreign cooperation shall apply the “return value standard”. When assessing the assets using the present value standard of income, the present value of the assets should be calculated based on the expected profitability of the asset being assessed and the average profit rate of the society.