对于港口,无论是以其作为企业整体价值进行评估,还是以其作为单项资产进行评估,其基本思路与一般意义上的企业价值或单项资产评估并无二致。但港口作为一项资产来讲,确实具备其自身独有的特点。港口企业主要是为海(河)陆之间客货运输提供装卸服务的,本身不生产产品。这种特点决 For a port, its basic idea, no matter whether it evaluates it as an enterprise’s overall value or as a single asset, is not different from the enterprise value or individual asset evaluation in the general sense. However, the port, as an asset, does have its own unique characteristics. Port enterprises mainly provide loading and unloading services for passenger and freight transport between sea and rivers and do not produce products by themselves. This characteristic decision