摘要
由于船舶资产专业性强,在评估该类资产时,评估人员因知识面限制,对如何确定船舶重置全价常感到无所适从。尤其对大型船舶,因涉及商业机密,无法进行直接询价,即便询到价格,其准确度也无从把握。本文详细介绍了船舶资产重置全价应包含的内容及确定过程,供评估人员在有关工作中参考。
Since the shipping assets are very special, the appraisers always feel confused to set its replacement cost due to the limitation of the coverage of knowledge. Especially for the large-scale ships, the price is hardly to be consulted for the reason of commercial secretes. Even if the price could be get, it is still hardly to decide its veracity. This article introduces the contents of the shipping assets replacement cost and the process to decide, for the reference of the valuers in practice.
出处
《中国资产评估》
CSSCI
2005年第7期29-32,共4页
Appraisal Journal of China