农电资产的产权界定和价值重估 ,是农电资产清产核资的 2项重要工作。产权界定是依法确定财产所有权及其相关的经营权与使用权等产权归属的一种法律行为 ,应当按照“谁投资 ,谁拥有产权”的原则来界定产权。价值重估采用重置成本法 ,即重估值 =重置全价×成新率 The definition of property rights and revaluation of rural electric assets are two important tasks of clearing assets and assets of rural electric assets. The definition of property rights is a legal act of determining ownership of property and its related ownership and usufruct of property according to law, and property rights should be defined in accordance with the principle of “who invests and who owns property”. Value revaluation using the replacement cost method, that is, revaluation = replacement full price × into a new rate