自1989年9月国务院主管部门颁发了《关于在国有资产产权变动时必须进行资产评估的若干暂行规定》以来,在我省由会计事务所担负起这项工作。由于这是在建立社会主义市场经济的过程中产生的新事物,我们从实践中体会到有两个值得注意的问题。 一、如何对专机和工艺装备进行评估 一般对联营、合资企业的设备评估的难点主要在自制专机和工艺装备上,由于1992年工业产品不变价格表内,不包括自制专机价格,评估时只能根据专机本身的复杂程度、精度情况与相似设备的比较评出相应的价格,这就牵涉到评估人员的业务素质、经验和对市场价格的了解程度,特别是工艺装备,有的企业管理不善,很难查找准确的原值、使用年限等数据,给评估工作造成一定难度。我们认为,由企业自制的专用设备应区别 Since the State Council department in charge of the State Council issued the Provisional Regulations on the Valuation of Assets in the Change of State-owned Assets in September 1989, the accounting firm in the province has taken up this task. Since this is a new thing arising in the process of establishing a socialist market economy, we have come to realize in practice that there are two issues of note. First, how to assess the special plane and process equipment General joint venture, joint venture equipment evaluation mainly in the homemade plane and process equipment, due to the constant price list of industrial products in 1992, excluding the price of homemade plane, the assessment of only According to the plane’s own complexity, accuracy and similar equipment to compare the corresponding evaluation of the price, which involves the assessor’s professional qualities, experience and understanding of the market price, especially technology and equipment, and some poor corporate governance , It is difficult to find the exact original value, useful life and other data, to assess the work of a certain degree of difficulty. In our opinion, the special equipment made by enterprises should be different