工业企业大震灾害下直接经济损失评估方法研究——基于财务会计资产项目
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摘要
大震灾害会导致工业企业遭受惨重经济损失。为了推进灾区恢复生产和重建工作的顺利开展,快速评估工业企业地震直接经济损失具有重要意义,而我国目前尚未有成熟的针对工业企业的统一评价方法。在总结国内外地震直接经济损失评估成果的基础上,从财务会计的角度提出了一种估算工业企业各项地震易损资产项目经济损失值的方法,详细阐述了各项参数的内涵,提出如何在实际应用中确定各参数数值,并结合汶川地震黑色金属冶炼及压延加工行业地震损失案例简要说明了评估过程。结果表明,该方法将大大提升灾损评估的时效性。
Earthquake disasters always bring serious economic losses to industrial enterprises.Thus rapid estimation of direct economic losses is significant for post-earthquake reconstruction and national fiscal work.However,there is not a standard estimation method for industrial enterprises in our country so far.Hence,on the basis of domestic and foreign research achievements,this paper presented a new estimation method according to assets concept in finance accounting,explained the meaning of each parameter,and showed how to determine the value of each parameter in practical application.Then,ferrous metal smelting and calende industry was selected as a study case to show the evaluation process.This new method will improve accuracy and timeliness of estimation work for industrial enterprises.
Earthquake disasters always bring serious economic losses to industrial enterprises.Thus rapid estimation of direct economic losses is significant for post-earthquake reconstruction and national fiscal work.However,there is not a standard estimation method for industrial enterprises in our country so far.Hence,on the basis of domestic and foreign research achievements,this paper presented a new estimation method according to assets concept in finance accounting,explained the meaning of each parameter,and showed how to determine the value of each parameter in practical application.Then,ferrous metal smelting and calende industry was selected as a study case to show the evaluation process.This new method will improve accuracy and timeliness of estimation work for industrial enterprises.
引文
[1]四川1万4千多家工业企业受灾直接经济损失670亿[J].中国科技财富,2008(6):12-21.
[2]GB/T18208.4-2005地震现场工作第4部分:灾害直接损失评估[S].北京:中华人民共和国国家质量监督检验检疫总局,2005.GB/T 18208.4-2005 Post-earthquake field works-Part 4:Assessment of direct loss[S].Beijing:China Standards Publishing House,2005.(inChinese)
[3]林世镔,谢礼立,公茂盛,等.城市建筑物抗震能力评估方法[J].自然灾害学报,2011,20(4):31-37.LIN Shibin,XIE Lili,GONG Maosheng,et al.Methodology for estimating seismic capacity of city building[J].Journal of Natural Disasters,2011,20(4):31-37.(in Chinese)
[4]黄敏,王健,王慧彦,等.地震损失经济学评估模型灾损参数的统计研究[J].自然灾害学报,2011,20(2):126-130.HUANG Min,WANG Jian,WANG Huiyan,et al.A statistic study on earthquake loss parameter of seismic economy estimation model[J].Journalof Natural Disasters,2011,20(2):126-130.(in Chinese)
[5]国民经济行业分类注释-2011[J].中国统计,2011,(11):65.
[6]黄敏,王健,梁瑞莲,等.基于资产项目的企业灾害损失指标评估[J].商业时代,2009(25):62-63.
[2]GB/T18208.4-2005地震现场工作第4部分:灾害直接损失评估[S].北京:中华人民共和国国家质量监督检验检疫总局,2005.GB/T 18208.4-2005 Post-earthquake field works-Part 4:Assessment of direct loss[S].Beijing:China Standards Publishing House,2005.(inChinese)
[3]林世镔,谢礼立,公茂盛,等.城市建筑物抗震能力评估方法[J].自然灾害学报,2011,20(4):31-37.LIN Shibin,XIE Lili,GONG Maosheng,et al.Methodology for estimating seismic capacity of city building[J].Journal of Natural Disasters,2011,20(4):31-37.(in Chinese)
[4]黄敏,王健,王慧彦,等.地震损失经济学评估模型灾损参数的统计研究[J].自然灾害学报,2011,20(2):126-130.HUANG Min,WANG Jian,WANG Huiyan,et al.A statistic study on earthquake loss parameter of seismic economy estimation model[J].Journalof Natural Disasters,2011,20(2):126-130.(in Chinese)
[5]国民经济行业分类注释-2011[J].中国统计,2011,(11):65.
[6]黄敏,王健,梁瑞莲,等.基于资产项目的企业灾害损失指标评估[J].商业时代,2009(25):62-63.
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