摘 要
隨著我國經(jīng)濟(jì)體制改革的不斷深入，市場經(jīng)濟(jì)的進(jìn)一步發(fā)展導(dǎo)致了產(chǎn)權(quán)的商品化，并且推動(dòng)了產(chǎn)權(quán)的流動(dòng)、重組和轉(zhuǎn)讓，這一現(xiàn)象為企業(yè)整體的商品化和組成資產(chǎn)的商品化創(chuàng)造了條件，企業(yè)作為商品逐步進(jìn)入市場并分項(xiàng)甚至整體出售，但產(chǎn)權(quán)交易同樣要遵循市場經(jīng)濟(jì)的價(jià)值規(guī)律和交換規(guī)律，由此產(chǎn)生了對企業(yè)進(jìn)行價(jià)值評估的需要。
本文主要對我國目前常用的三種企業(yè)價(jià)值評估方法如成本法、收益法和市場法進(jìn)行研究，以資產(chǎn)評估理論為基礎(chǔ)對xx集團(tuán)有限公司的整體資產(chǎn)價(jià)值進(jìn)行研究。通過研究本次評估的目的，采用成本法進(jìn)行評估，通過對單項(xiàng)資產(chǎn)和負(fù)債的評估，然后得出匯總結(jié)果。最后對xx集團(tuán)有限公司的整體評估中發(fā)現(xiàn)的問題作以闡述，從而提出改進(jìn)的一點(diǎn)意見。

關(guān)鍵詞 資產(chǎn)評估 整體資產(chǎn)價(jià)值 成本法


Abstract
With the constantly deepening of economic system reform of our country, the further of development of market economy has caused the commoditization of the property right, and promoted the flow, reorganization and transferring of the property right. This phenomenon has created the condition for enterprise’s whole commoditization and commoditization of composition assets. At the same time, enterprises enter the market gradually as goods and are divided into small parts or even sold wholly, but the transitions of property right should follow the law of value of market economy and exchange law too, therefore, which has produce the need of eva luating enterprise.
This paper carries on research on the kinds of value assessment method commonly used by enterprises for example, cost approach, income approach and market approach at present in our country. Based on the theory of assets eva luation, access the assets of Beijing's lingfengCompany's value of the whole assets. Because the purpose of this eva luation, through the assessment of individual assets and liabilities, this article will use the cost method to assess, and then obtain summarized the results. Finally, state the problems found from the overall assessment of Beijing lingfengCompany in order to propose the advice to improve.

Key words assets eva luation value of the whole assets
cost method



目 錄
摘 要 I
Abstract II

第1章 緒 論 1
1.1研究背景 1
1.2研究現(xiàn)狀 2
1.2.1國外研究現(xiàn)狀 2
1.2.2 國內(nèi)研究現(xiàn)狀 4
1.3研究意義 4
第2章 資產(chǎn)評估的基礎(chǔ)理論 5
2.1資產(chǎn)評估的定義 5
2.2資產(chǎn)評估的方法研究及選擇 5
2.2.1資產(chǎn)評估的基本方法 5
2.2.2資產(chǎn)評估方法的選擇 6
第3章 成本法在xx集團(tuán)有限公司整體資產(chǎn)評估中應(yīng)用 8
3.1xx集團(tuán)有限公司簡介 8
3.1.1企業(yè)基本情況簡介 8
3.1.2 生產(chǎn)經(jīng)營狀況 9
3.2評估目的 9
3.3評估明細(xì)表的填制 9
3.4評估方法的選擇 10
3.5成本法在具體資產(chǎn)和負(fù)債中的評估應(yīng)用 11
3.5.1 流動(dòng)資產(chǎn)及流動(dòng)負(fù)債 11
3.5.2長期投資 13
3.5.3房屋建筑物資產(chǎn) 13
3.5.4設(shè)備類資產(chǎn) 15
3.5.5土地使用權(quán) 20
3.6資產(chǎn)評估報(bào)告中特殊事項(xiàng)的說明 23
第4章 xx集團(tuán)有限公司整體評估中存在的問題研究 24
4.1 賬實(shí)不符存在賬外資產(chǎn) 24
4.2 評估設(shè)備報(bào)表的填寫不完善 24
4.3 權(quán)屬證明少 25
4.4 管理體系不完善 25
4.5 填制評估明細(xì)表中發(fā)現(xiàn)的問題及改進(jìn)方案 26
4.5.1 與審計(jì)的相關(guān)名稱不一致 26
4.5.2 與會(huì)計(jì)分類不同 26
4.5.3 匯總表的設(shè)計(jì)改進(jìn) 27


結(jié) 束 語 28
致 謝 29
參 考 文 獻(xiàn) 33
附錄1 35
附錄2 39