摘要
通过中国铁塔股份有限公司报废物资估值清单项目,介绍了大型集团公司在报废物资处置中存在的处置批次多、单批金额小、处置地点分散等特点,针对这些特点,评估定价环节可以进行创新尝试。评估人员分析企业资产及历史处置特点,建立各类资产的估值模型,创建模型配套的价格数据库,定期更新价格并进行价格监控。从项目的执行情况看,报废物资估值模型为中国铁塔所属400家分公司在报废物资处置评估和拍卖定价上提供了依据,可以实现快速的评估定价,当价格波动时,价格监控起到了预警的作用,能够避免价格波动造成的处置损失,估值模型与数据相结合在实践应用中取得了良好的效果,提高了报废物资处置质量和效率。
Based on the valuation list of scrapped materials of China iron tower Co.,Ltd,This paper introduces the characteristics of large group companies in the disposal of scrapped materials,such as many disposal batches,small amount of single batch,scattered disposal locations and so on,according to these characteristics,some innovative attempts can be made in the evaluation and pricing process.The appraisers analyzed the characteristics of enterprise assets and historical disposal,established valuation models of various assets,created the price database matching the model,updated the price regularly and monitored the price.From the implementation of the project,the valuation model of scrapped materials provides a basis for the disposal evaluation and auction pricing of scrapped materials in 400 subsidiaries of China Tower,which can realize the rapid evaluation and pricing,when the price fluctuates,the price monitoring plays the role of early warning and can avoid the disposal loss caused by price fluctuation,The combination of valuation model and data has achieved good results in practical application and improved the disposal quality and efficiency of scrapped materials.
作者
张文钺
高飞
可颖
Zhang Wenyue;Gao Fei;Ke Ying(China Tower Corperation Limited,Beijing,100029;Zhonghe Appraisal Co.,Ltd,Beijing,100027)
出处
《中国资产评估》
2021年第8期64-68,共5页
Appraisal Journal of China
关键词
报废物资评估
报废物资处置
国有资产管理
估值模型
数据库
Evaluation of scrapped materials
Disposal of scrapped materials
Management of state-own property
Valuation models
Database