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“以大代小”火力发电企业适宜采用收益法进行资产评估,并注意明确评估的价值类型,充分考虑租赁资产、委托运行维护管理等要素对企业价值的影响,采用合适的评估计算模型,分阶段进行测算。在分析大中型火力发电机组完整生命周期的基础上,提出了对“以大代小”火力发电企业进行收益测算的“三阶段测算模型”。
The “big generation small” thermal power generation enterprises should adopt the income approach to assess the assets, pay attention to the type of value appraised, fully consider the impact of leasing assets, entrusted operation and maintenance and other factors on the enterprise value, adopt the appropriate evaluation model, Phase calculation. Based on the analysis of the complete life cycle of large and medium-sized thermal power plant, a “three-stage calculation model” is proposed to measure the income of “large-sized and small-sized” thermal power generation enterprises.