施工企业对外承接项目的价值评估

Construction Enterprises'External undertaken Project Valuation

本文通过工程实例说明,提供了 作者进行施工企业评估过程中对其对外承接项 目评估的思路和方法。提出了施工企业对其在 外所承接项目的权益是一种债权,同时明确了 合理确定项目给企业所能带来的应收工程款以 及取得应收工程款可能发生的风险是此类项目 评估的核心。

Through the project cases, the authors explain their approaches to appraise the undertaken external projects of construction enterprises, put forward that the rights and interests of it is creditors' rights, believe the core of this kind of valuation is to find out the project fee receivable and analyze the possible risks.