公路经营权及其价值评估

On Highway Managing Right and Its Value Evaluation

在探讨公路经营权的基础上,提出了公路经营管理机构应将公路经营权作为固定资产核算的观点。分析了用重置成本法和收益现值法对公路经营权价值评估结果的差异,建议在公路经营权转让过程中有效采用收益现值法。

On the basis of discussing highway managing right, highway administration organization should regard highway managing right as the fixed asset to account. The value evaluation result difference of highway managing right by two methods of the replacement cost method and the interest cash method. Finally, the author advised to take the interest cash method during the assignment process of highway managing right.