本文關(guān)鍵詞：大中型水庫資產(chǎn)評(píng)估方法及應(yīng)用研究　出處：《華北電力大學(xué)》2015年碩士論文　論文類型：學(xué)位論文

  更多相關(guān)文章： 大中型水庫 資產(chǎn)評(píng)估 成本法 改進(jìn)收益法 評(píng)估模型

【摘要】：隨著社會(huì)經(jīng)濟(jì)的發(fā)展,水利產(chǎn)權(quán)制度改革的推進(jìn),以及水庫聯(lián)合調(diào)度技術(shù)的成熟,水庫資產(chǎn)重組、產(chǎn)權(quán)調(diào)整等經(jīng)濟(jì)活動(dòng)越來越多,與之相應(yīng)的水庫資產(chǎn)評(píng)估也越來越受到重視。然而,目前國(guó)內(nèi)外對(duì)水庫資產(chǎn)評(píng)估研究甚少,因此開展水庫資產(chǎn)評(píng)估方法與模型研究,顯得迫切而重要。本文是結(jié)合資產(chǎn)評(píng)估基本理論與方法而對(duì)水庫資產(chǎn)評(píng)估展開的探索式研究,具體就是：首先,在評(píng)述國(guó)內(nèi)外資產(chǎn)評(píng)估方法研究現(xiàn)狀的基礎(chǔ)上,系統(tǒng)研究了水庫資產(chǎn)評(píng)估的內(nèi)容；其次,基于水庫資產(chǎn)特點(diǎn)和資產(chǎn)評(píng)估方法分析,建立了大中型水庫資產(chǎn)評(píng)估模型,模型中單項(xiàng)資產(chǎn)評(píng)估以成本法為主,整體資產(chǎn)評(píng)估采用考慮貨幣化社會(huì)效益的改進(jìn)收益法；最后,將模型與方法應(yīng)用于廣東某水庫(本文中簡(jiǎn)稱A水庫)的評(píng)估分析,結(jié)果表明：以重置成本法為主的單項(xiàng)資產(chǎn)評(píng)估值之和能夠反映水庫資產(chǎn)的現(xiàn)實(shí)價(jià)值,而改進(jìn)收益法具有一定的可行性,也能夠得出較合理的評(píng)估值,與重置成本法形成對(duì)照；所建立的大中型水庫資產(chǎn)評(píng)估模型對(duì)水庫的資產(chǎn)評(píng)估過程具有重要的理論和實(shí)踐指導(dǎo)意義。
[Abstract]:With the development of social economy, the reform of property right system of water conservancy and the maturity of joint operation technology of reservoir, there are more and more economic activities such as reservoir assets reorganization and property right adjustment. However, there are few researches on reservoir assets assessment at home and abroad, so it is urgent and important to study the method and model of reservoir assets evaluation. This paper is combined with the assets appraisal basic theory and method of evaluation and exploratory research, carried out on the reservoir of specific assets are as follows: firstly, based on the research status of domestic and abroad assets assessment method on the system of reservoir asset evaluation content; secondly, analysis of reservoir characteristics and assets assets evaluation method based on the establishment of large and medium-sized reservoir assets assessment model, single asset model to assess the cost method, the income improvement of overall assets evaluation method considering the monetization of social benefits; finally, the application of the model and method in a reservoir in Guangdong (referred to as the A reservoir) evaluation analysis, the results showed that the replacement cost method based individual asset appraisal value and to reflect the real value of reservoir assets, improving the income method has certain feasibility, we can also evaluate the reasonable value, and the reset method In contrast, the asset assessment model of large and medium-sized reservoirs has important theoretical and practical guiding significance to the evaluation process of the reservoir.
【學(xué)位授予單位】：華北電力大學(xué)
【學(xué)位級(jí)別】：碩士
【學(xué)位授予年份】：2015
【分類號(hào)】：F426.91;TV697

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本文編號(hào)：1346660