大中型水库资产评估方法及应用研究

发布时间：2017-12-28 17:07

本文关键词：大中型水库资产评估方法及应用研究　出处：《华北电力大学》2015年硕士论文　论文类型：学位论文

【摘要】：随着社会经济的发展,水利产权制度改革的推进,以及水库联合调度技术的成熟,水库资产重组、产权调整等经济活动越来越多,与之相应的水库资产评估也越来越受到重视。然而,目前国内外对水库资产评估研究甚少,因此开展水库资产评估方法与模型研究,显得迫切而重要。本文是结合资产评估基本理论与方法而对水库资产评估展开的探索式研究,具体就是：首先,在评述国内外资产评估方法研究现状的基础上,系统研究了水库资产评估的内容；其次,基于水库资产特点和资产评估方法分析,建立了大中型水库资产评估模型,模型中单项资产评估以成本法为主,整体资产评估采用考虑货币化社会效益的改进收益法；最后,将模型与方法应用于广东某水库(本文中简称A水库)的评估分析,结果表明：以重置成本法为主的单项资产评估值之和能够反映水库资产的现实价值,而改进收益法具有一定的可行性,也能够得出较合理的评估值,与重置成本法形成对照；所建立的大中型水库资产评估模型对水库的资产评估过程具有重要的理论和实践指导意义。
[Abstract]:With the development of social economy, the reform of property right system of water conservancy and the maturity of joint operation technology of reservoir, there are more and more economic activities such as reservoir assets reorganization and property right adjustment. However, there are few researches on reservoir assets assessment at home and abroad, so it is urgent and important to study the method and model of reservoir assets evaluation. This paper is combined with the assets appraisal basic theory and method of evaluation and exploratory research, carried out on the reservoir of specific assets are as follows: firstly, based on the research status of domestic and abroad assets assessment method on the system of reservoir asset evaluation content; secondly, analysis of reservoir characteristics and assets assets evaluation method based on the establishment of large and medium-sized reservoir assets assessment model, single asset model to assess the cost method, the income improvement of overall assets evaluation method considering the monetization of social benefits; finally, the application of the model and method in a reservoir in Guangdong (referred to as the A reservoir) evaluation analysis, the results showed that the replacement cost method based individual asset appraisal value and to reflect the real value of reservoir assets, improving the income method has certain feasibility, we can also evaluate the reasonable value, and the reset method In contrast, the asset assessment model of large and medium-sized reservoirs has important theoretical and practical guiding significance to the evaluation process of the reservoir.
【学位授予单位】：华北电力大学
【学位级别】：硕士
【学位授予年份】：2015
【分类号】：F426.91;TV697

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