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企业整体资产是指具有独立经营能力的经济实体的全部资产和负债的总和,最终评估值应是企业的综合价值而并非各个单项资产的简单加总,其原因主要在于企业的整体资产具有创利性即综合获利能力。在市场经济条件下,各种生产资料是单纯的生产资料,还是处在一个集合体中,其功能和效用是完全不同的。在分离状态下,它们只能是可能性的生产要素,不产生任何价值;而处于一个集合体中,就形成了能够创造价值和利润的特殊功能。因此,在资产评估中,就要把企业整体资产看作是一个能够创造财富、获取利润、增加积累、促进社会发展的一个有机的集合体,评估其价值时,不仅要评估其静态的价值,更重要的是评估其动态的创利能力,从而在评估方法的选择上也应与这一特性相符。
The overall assets of an enterprise refer to the total assets and liabilities of an independently-run economic entity. The final assessment value should be the comprehensive value of the enterprise rather than the sum of individual assets. The main reason for this is that the overall assets of the enterprise are of a profitability That is comprehensive profitability. Under market economy, all kinds of means of production are purely means of production, or are they in an aggregate, whose functions and effects are completely different. In the state of separation, they can only be possible factors of production, without any value; while in an aggregate, they form special functions that create value and profit. Therefore, in the asset appraisal, we should regard the enterprise’s total assets as an organic pool that can create wealth, gain profits, increase accumulation and promote social development. When assessing its value, it not only needs to evaluate its static value, More importantly, to assess its dynamic profitability, and therefore in the selection of evaluation methods should also be consistent with this feature.