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)xxxx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)xxxx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 continuous deepening of China's economic reform, market economy has led to the further development of commercial property rights, and promote the flow of property rights, restructuring and transfer of this phenomenon for the overall composition of the commercialization and commercialization of assets createdconditions, and gradually enter the market as a commodity business, and even a whole sub-sale transactions of property rights but also to follow the law of value the market economy and exchange laws, the resulting enterprise value of the assessed needs.
This article focuses on China's current three common business valuation methods such as cost, revenue law and market law studies to assess the assets based on the theory of Beijing Lingfeng Group's overall asset value of the research.By studying the purpose of this eva luation, an assessment using the cost method, assets and liabilities by individual assessment, the summary of the results obtained.Finally, Beijing Lingfeng Group's overall assessment as to illustrate the problems found, which made some comments for 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 4
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xxxx集團(tuán)有限公司整體資產(chǎn)評(píng)估中應(yīng)用 8
3.1xxxx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

第4章 xxxx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