本文關鍵詞：大中型水庫資產評估方法及應用研究　出處：《華北電力大學》2015年碩士論文　論文類型：學位論文

  更多相關文章： 大中型水庫 資產評估 成本法 改進收益法 評估模型

【摘要】：隨著社會經濟的發(fā)展,水利產權制度改革的推進,以及水庫聯(lián)合調度技術的成熟,水庫資產重組、產權調整等經濟活動越來越多,與之相應的水庫資產評估也越來越受到重視。然而,目前國內外對水庫資產評估研究甚少,因此開展水庫資產評估方法與模型研究,顯得迫切而重要。本文是結合資產評估基本理論與方法而對水庫資產評估展開的探索式研究,具體就是：首先,在評述國內外資產評估方法研究現(xiàn)狀的基礎上,系統(tǒng)研究了水庫資產評估的內容；其次,基于水庫資產特點和資產評估方法分析,建立了大中型水庫資產評估模型,模型中單項資產評估以成本法為主,整體資產評估采用考慮貨幣化社會效益的改進收益法；最后,將模型與方法應用于廣東某水庫(本文中簡稱A水庫)的評估分析,結果表明：以重置成本法為主的單項資產評估值之和能夠反映水庫資產的現(xiàn)實價值,而改進收益法具有一定的可行性,也能夠得出較合理的評估值,與重置成本法形成對照；所建立的大中型水庫資產評估模型對水庫的資產評估過程具有重要的理論和實踐指導意義。
[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.
【學位授予單位】：華北電力大學
【學位級別】：碩士
【學位授予年份】：2015
【分類號】：F426.91;TV697

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本文編號：1346660