国家体改委副主任张彦宁在“全国大企业股份化与证券市场研讨会”上指出,企业实行股份制进行资产评估,要遵循既不使国家财产受损失,又要简便易行的原则,不同的企业采取不同的办法。对此,他提出三种可供不同企业选择的资产评估办法: ——按资产帐面净值作价,该种作价办法比较直接,容易计算,适宜在新建企业中实行。全民所有制企业之间以国有资产相互投资参股的,也可以实行这种办法。——按资产的重置价值作价,这种作价办法能使资产保值,使国家财产不受损失。评估标准可分两个方面;一是重置原值要评估,二是折旧要按新办法。评估出原值后,再按新的折旧办法除去损耗价值,算出真正的净值。 Zhang Yanning, deputy director of the National Economic Reform Commission, pointed out at the “National Symposium on Large-scale Corporate Equity and Securities Markets” that companies adopting the joint-stock system for asset assessment should follow the principle of not only causing losses to the state’s property, but also being easy to implement. Companies take different approaches. In this regard, he proposed three kinds of asset valuation methods that can be selected by different companies: ——According to the net book value of assets, the pricing method is relatively straightforward, easy to calculate, and is suitable for implementation in new enterprises. In the case of state-owned assets that invest in shares among state-owned assets, they can also implement such measures. - Valuation based on the replacement value of assets. This pricing method can make the assets hedging and the state property will not be lost. The evaluation criteria can be divided into two aspects; first, the original value needs to be evaluated; second, the depreciation method must be based on the new method. After the original value is evaluated, the new depreciation method is used to remove the loss value and the true net value is calculated.