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一、评估对象的特点 1.资产评估的目的性。随着转换企业经营机制的需要,改建股份制的企业越来越多。目前,国家财经法规已经规定这类企业必须由法定评估机构进行资产评估。不管未来的股东是谁,改建前企业的所有者权益将在未来的股东间重新配置。评估目的不同则评估标准和评估方法也不同。由于这类企业的所有者权益的改变是通过等价交换来实现产权转移的,因此,这类企业的资产评估应当以产权转移作为既定的评估目的。 2.评估对象的整体性。拟改为股份制的企业是将
First, the characteristics of the object of assessment 1. The purpose of asset evaluation. With the need to change the operating mechanism of enterprises, there are more and more companies that have converted their shareholding systems. At present, state financial laws and regulations have stipulated that such enterprises must be assessed by statutory assessment agencies. Regardless of who the shareholders are in the future, the owner’s equity of the pre-restructuring company will be reconfigured among the future shareholders. Different assessment purposes have different assessment criteria and assessment methods. Since the change in the owner’s equity of such enterprises is through the exchange of equal rights to realize the transfer of property rights, the evaluation of the assets of such enterprises should use the transfer of property rights as the intended assessment purpose. 2. Assess the object’s integrity. The company that plans to change to joint-stock system will be