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根据资产评估实践经验、目前评估监管部门的要求和发电企业的特点,在发电企业的股权转让中,建议配合采用成本法和收益法作为资产评估工作的首选模式。为使最终评估结果可信,并为股权转让双方较易接受,评估机构与评估项目经理要对由不同素质的评估人员所采用不同评估方法得到的评估结果进行比较和调整,最后确定重估价格。评估人员必须自觉遵守职业道德、加强专业基本知识的学习和提高评估操作水平。
According to the practical experience of asset appraisal, the current assessment of the regulatory authorities and the characteristics of power generation enterprises, power companies in the equity transfer, it is recommended to use the cost method and return method as the preferred mode of asset evaluation work. In order to make the final assessment credible and more acceptable for both equity transferrs, the assessment agency and assessment project manager should compare and adjust the assessment results obtained by different assessment methods adopted by different assessment personnel to finalize the revaluation price . Assessors must conscientiously abide by professional ethics, strengthen the learning of basic knowledge and improve the level of assessment operation.