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目前我国的中小火电机组装机容量约为全国火电总装机容量的一半，如何确定它们的资产评估值，是当前电力资产评估界面临的一个十分现实的问题。在进行中小火电机组资产评估时，应注意：（１）小火电寿命的双重标准；（２）“热电比”和“总热效率”是评估热电厂贬值的主要影响因素；（３）要重视 １００，１２５，２００ ＭＷ火电机组功能性贬值的评估；（４）评定老机组的尚可使用年限要谨慎。
At present, the installed capacity of small and medium-sized thermal power generators in our country is approximately half of the total installed capacity of thermal power in the country. How to determine their asset valuation values is a very real problem faced by the current power asset assessment community. When assessing the assets of small and medium-sized thermal power plants, attention should be paid to: (1) Double standards for the life of small thermal power; (2) “Thermoelectricity ratio” and “total thermal efficiency” are the main influencing factors for assessing the devaluation of thermal power plants; (3) Attention should be paid to 100, Assessment of functional depreciation of 125,200 MW thermal power units; (4) Be cautious in assessing the remaining service life of old units.