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摘 要
隨著我國(guó)經(jīng)濟(jì)體制改革的不斷深入，市場(chǎng)經(jīng)濟(jì)的進(jìn)一步發(fā)展導(dǎo)致了產(chǎn)權(quán)的商品化，并且推動(dòng)了產(chǎn)權(quán)的流動(dòng)、重組和轉(zhuǎn)讓，這一現(xiàn)象為企業(yè)整體的商品化和組成資產(chǎn)的商品化創(chuàng)造了條件，企業(yè)作為商品逐步進(jìn)入市場(chǎng)并分項(xiàng)甚至整體出售，但產(chǎn)權(quán)交易同樣要遵循市場(chǎng)經(jīng)濟(jì)的價(jià)值規(guī)律和交換規(guī)律，由此產(chǎn)生了對(duì)企業(yè)進(jìn)行價(jià)值評(píng)估的需要。
本文主要對(duì)我國(guó)目前常用的三種企業(yè)價(jià)值評(píng)估方法如成本法、收益法和市場(chǎng)法進(jìn)行研究，以資產(chǎn)評(píng)估理論為基礎(chǔ)對(duì)北京xxxxx集團(tuán)有限公司的整體資產(chǎn)價(jià)值進(jìn)行研究。通過(guò)研究本次評(píng)估的目的，采用成本法進(jìn)行評(píng)估，通過(guò)對(duì)單項(xiàng)資產(chǎn)和負(fù)債的評(píng)估，然后得出匯總結(jié)果。最后對(duì)北京xxxxx集團(tuán)有限公司的整體評(píng)估中發(fā)現(xiàn)的問(wèn)題作以闡述，從而提出改進(jìn)的一點(diǎn)意見(jiàn)。

【關(guān)鍵詞】 資產(chǎn)評(píng)估 整體資產(chǎn)價(jià)值 成本法
Abstract
With the constantly deepening of economic system reform of our country, the further of development of market economy has caused the commoditization of the property right, and promoted the flow, reorganization and transferring of the property right. This phenomenon has created the condition for enterprise’s whole commoditization and commoditization of composition assets. At the same time, enterprises enter the market gradually as goods and are divided into small parts or even sold wholly, but the transitions of property right should follow the law of value of market economy and exchange law too, therefore, which has produce the need of eva luating enterprise.
This paper carries on research on the kinds of value assessment method commonly used by enterprises for example, cost approach, income approach and market approach at present in our country. Based on the theory of assets eva luation, access the assets of Beijing's lingfeng Company's value of the whole assets. Because the purpose of this eva luation, through the assessment of individual assets and liabilities, this article will use the cost method to assess, and then obtain summarized the results. Finally, state the problems found from the overall assessment of Beijing lingfeng Company in order to propose the advice of improvement.

Key words assets eva luation value of the whole assets cost method
目 錄
摘要 I
Abstract II

第1章 緒 論 1
1.1研究背景 1
1.2研究現(xiàn)狀 2
1.2.1 國(guó)外研究現(xiàn)狀 2
1.2.2 國(guó)內(nèi)研究現(xiàn)狀 3
1.3研究意義 4
第2章 資產(chǎn)評(píng)估的基礎(chǔ)理論 5
2.1 資產(chǎn)評(píng)估的定義 5
2.2 資產(chǎn)評(píng)估的方法研究及選擇 5
2.2.1資產(chǎn)評(píng)估的基本方法 5
2.2.2資產(chǎn)評(píng)估方法的選擇 6
第3章 成本法在北京xxxxx集團(tuán)有限公司整體資產(chǎn)評(píng)估中應(yīng)用 8
3.1北京xxxxx集團(tuán)有限公司簡(jiǎn)介 8
3.1.1企業(yè)基本情況簡(jiǎn)介 8
3.1.2 生產(chǎn)經(jīng)營(yíng)狀況 9
3.2評(píng)估目的 9
3.3評(píng)估明細(xì)表的填制 10
3.4評(píng)估方法的選擇 10
3.5成本法在具體資產(chǎn)和負(fù)債中的評(píng)估應(yīng)用 11
3.5.1 流動(dòng)資產(chǎn)及流動(dòng)負(fù)債 11
3.5.2長(zhǎng)期投資 13
3.5.3房屋建筑物資產(chǎn) 13
3.5 資產(chǎn)評(píng)估報(bào)告中特殊事項(xiàng)的說(shuō)明 15
第4章 北京xxxxx集團(tuán)有限公司整體評(píng)估中存在的問(wèn)題研究 17
4.1 賬實(shí)不符存在賬外資產(chǎn) 17
4.2 評(píng)估設(shè)備報(bào)表的填寫(xiě)不完善 17
4.3 權(quán)屬證明少 18
4.4 管理體系不完善 18
4.5 填制評(píng)估明細(xì)表中發(fā)現(xiàn)的問(wèn)題 19
4.5.1 與審計(jì)的相關(guān)名稱不一致 19
4.5.2 與會(huì)計(jì)分類不同 19
4.5.3匯總表的設(shè)計(jì)改進(jìn) 20

結(jié)束語(yǔ) 21
致謝 22
參考文獻(xiàn) 23