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长期以来,我国国际经济法学界重视对外资征收补偿标准的研究,却在相当程度上忽视了对征收补偿额估算问题的深入探讨。其实,征收补偿额的估算问题与征收补偿标准问题同等重要。南北国家之间就征收补偿额估算问题的争议主要表现为“账面价值”方法与“现金流量折现”方法的对立。该项争议具体涉及对“持续经营企业”的界定以及估价方法的选择问题;“现金流量折现”方法如何具体适用以及是否应对补偿额进行打折等问题。对于有关征收补偿额估算的各种问题,中国应按步骤采取相应的对策。
For a long time, our country’s international economic jurisprudence has paid much attention to the research on the standard of compensation for foreign investment, but to a great extent neglected to probe deeply into the estimation of the amount of compensation for expropriation. In fact, the issue of estimating the amount of compensation collected is as important as the standard of compensation. The dispute between South and North countries on the estimation of the amount of compensation for expropriation mainly shows the contradiction between the “book value” method and the “cash flow discount method”. The controversy specifically involves the definition of “going concern” and the choice of valuation methods; the issue of how to apply the method of “cash flow discounting” and whether the compensation should be discounted. With regard to various issues concerning the estimation of the amount of compensation for expropriation, China should take appropriate measures in accordance with the steps taken.