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私营企业实行公私合营的时候,应当根据公平合理、实事求是的原则,对企业的实有财产进行清理估价,确定私方的股额。现在将财产清理估价中几项主要问题的处理,作如下的规定:(一)对机器、设备,按照新旧程度,参照国营工业部门的出售价格进行估价;如果原来是向国营商业部门买进的,可以参照国营商业部门的牌价进行估价;如果没有上述价格,由公私双方协商估价。机器设备的新旧程度,可以用「重新鉴定的尚可使用年限加实际已使用年限等于全部耐用年限」的算法来计算;如果不适于采用上述的算法,也可以由公私双方协商估算。
When implementing private-public-private partnerships, private-owned enterprises should, in accordance with the principle of fairness, reasonableness and seeking truth from facts, conduct a liquidation and appraisal of the real properties of the enterprises and determine the shares of the private parties. Now the treatment of several major problems in the appraisal of property clearance shall be as follows: (1) To appraise the machinery and equipment according to the newness of the old and with reference to the selling price of the state-owned industrial sector; if the original is purchased from the state commercial sector , You can refer to the state-run commercial department of the brand valuation; if there is no above-mentioned price, by both public and private negotiation valuation. The degree of newness of machinery and equipment can be calculated by the algorithm of “re-appraisal of the remaining service life plus the actual service life equal to the total service life.” If it is not suitable for the above-mentioned algorithm, it can also be estimated by the public and private parties.