摘要
全国9.8万余座水库是社会的一笔巨额资产,但在核算大坝资产时,财务部门的计算方法或资产评估单位对大坝成新率的计算方法都难以正确反映大坝资产实际,这种状况使水库运营、发展受到很大影响。本文提出以项目功能状态法评估水库大坝资产,研究提出了计算式。2015年年初按新方法对某省三座水库大坝资产进行了试算,与年限成新率法的结果比较,试算结果贴近工程实际,证明具有可行性。
There are more than 98,000 reservoirs built in China that represent a huge amount of property. In the calculation of these assets, it is difficult to reflect their actual value with the methods of estimating residue ratio of the dam by financial or asset appraisal departments, resulting negative effect on the operation and development of these reservoirs. The paper uses project function method to evaluate the property and proposes a calculation formula. In early of 2015, trial calculation is made in three reservoirs with this new method.According to the comparison result with life method, the outcome of the calculation is close to the actual situation of the project and proved feasible.
引文
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