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资产评估是企业股份合作制改造的首要环节,是明晰产权的重要前提。一方面,资产评估是一种运用科学方法对特定的资产价值作出正确评定和估量的活动,它不同于企业的清产核资工作。它把企业资产作为商品,以确定企业资产的现值为目的,不仅考虑资产本身的价值,更大程度上要考虑资产的使用收益及其时间价值。它是企业发生产权明晰或转移时的特殊需要,是一种市场化、动态性的活动。它具有较强的科学性和技术性,必须以科学严谨的态度
Asset appraisal is the most important part of the transformation of the company’s shareholding cooperative system and is an important prerequisite for clarifying property rights. On the one hand, asset appraisal is an activity that uses scientific methods to correctly assess and measure the value of a specific asset. It is different from the enterprise’s asset verification and verification. It uses corporate assets as commodities to determine the present value of corporate assets. It not only considers the value of the assets themselves, but also takes into account the use of assets and their time value. It is a special requirement when the company’s property rights are clarified or transferred, and it is a market-oriented and dynamic activity. It has a strong scientific and technical nature and must adopt a scientific and rigorous attitude.