当前,乡镇企业在市场经济的大潮中,无论是企业的兼并、拍卖、或者是企业实行股份合作制,都涉及到一个自身价值如何确定的问题,怎样搞好资产评估对于乡镇企业来说具有非常重要的现实意义。 目前通行的资产评估有三种方法,即成本法、市场法和收益法。成本法的基本思路是,对被评估对象,首先考虑若重新购置它需要花费多大成本,然后再考虑被评估资产的陈旧度,相 At present, in the tide of the market economy, township and village enterprises are involved in the issue of how to determine their own value, whether they are mergers and acquisitions, auctions, or joint stock cooperatives. How to do a good asset assessment is very important for township enterprises. Important practical significance. At present, there are three methods for assessing assets that are commonly used, namely cost method, market method, and income method. The basic idea of ​​the cost method is that, for the object being evaluated, first consider how much it will cost if it is repurchased, and then consider the oldness of the asset being assessed.