节点文献
企业腾笼换业整体资产补偿价值的评估
Evaluation of Integral Assets Compensatory Value for an Enterprise Vacating and Changing into a New One
【摘要】 企业腾笼换业,指的是一些位于城市中心区域的原有企业,根据城市规划的统一要求,腾出原址,整俸拆迁至市郊或他地,更新重建为新企业,以达到优化资源配置、盘活存量资产、扩大生产规模、提升技术装备水平的目的由此引发的企业整体资产补偿价值应以持续使用原则、公开市场原则和替代性原则为前提,以重置成本法为主来进行评估。
【Abstract】 An enterprise vacating and changing into a new one means that according to the unified requirements for the city planning some enterprises locating at the central areas have to move to the suburb or other location as a whole and renew a new one in order to optimize the resource arrangement, take the stock assets, expand the production scale and improve the technical installation level. The compensation of integral enterprise assets caused by the above action should be evaluated based on replacement cost with a prerequisite of continuous applicable, open market and replaceable principles.
【Key words】 enterprise; vacation and change into a new enterprise; compensating value; evaluation;
- 【文献出处】 电力建设 ,Electric Power Construction , 编辑部邮箱 ,2004年05期
- 【分类号】F272
- 【被引频次】1
- 【下载频次】31