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为作好三峡库区移民工作，受淹工矿企业补偿评估应按资产实物属性、资产实物与评估资产的价格基准期分离的特点进行评估。应将受淹工矿企业的补偿建立在水库淹没处理补偿政策基础上，按淹没资产的现时状况模拟定建条件，按现行价格考虑易地续建（或替代原理）计算补偿价格。补偿评估中要注意受淹资产评估前的界定条件，根据三峡移民补偿政策确定评估的重置价格标准，限制使用物价指数法，界定设备可搬迁与不可搬迁问题，以及停产损失补助。这种综合性评估方法，不仅提供了补偿投资核算标准，明确了企业的搬迁责任，体现了国家的补偿政策，而且维护了企业的合法权益，有利于核查投资使用效果，所以该方法可作为以后水库受淹工矿企业补偿投资评估业务工作的基础及模式。
In order to make good the resettlement work in the Three Gorges reservoir area, the compensation assessment of submerged industrial and mining enterprises should be evaluated according to the characteristics of the physical properties of the assets, the physical assets and the separation of the price benchmark period of the assets under assessment. Compensation for submerged industrial and mining enterprises shall be established on the basis of reservoir submergence compensation policy, and the conditions of fixed construction shall be simulated according to the current conditions of submerged assets, and the compensation price shall be calculated at the current price considering the continued construction (or alternative principle). The assessment of compensation should pay attention to the pre-assessment conditions of flooded assets, determine the reset price standard under evaluation according to the compensation policy of the Three Gorges Project, restrict the use of price index method, define the relocatable and non-relocatable equipment, and subsidy for the loss of production stoppage. This comprehensive evaluation method not only provides the standard of compensation investment accounting, clarifies the relocation responsibility of enterprises, reflects the state’s compensation policy, and maintains the legitimate rights and interests of enterprises, which is conducive to verifying the effect of investment. Therefore, this method can be used as a future Fundamentals and Modes of Compensation Investment Appraisal Business for Reservoir Submerged Mining and Construction Enterprises.