关于发电企业股权转让资产评估中的若干问题

Issues of Asset Evaluation in Electric Power Enterprises Ownership Transfer

根据资产评估实践经验、目前评估监管部门的要求和发电企业的特点,在发电企业的股权转让中,建议配合采用成本法和收益法作为资产评估工作的首选模式。为使最终评估结果可信,并为股权转让双方较易接受,评估机构与评估项目经理要对由不同素质的评估人员所采用不同评估方法得到的评估结果进行比较和调整,最后确定重估价格。评估人员必须自觉遵守职业道德、加强专业基本知识的学习和提高评估操作水平。

Based on experiences on asset evaluation, current requirements from appraisal supervision authorities and the characteristics of electric power enterprises, it is recommended that cost and income methods are preferred models for asset evaluation in ownership transfer. To ensure the credibility and acceptability of results by both sides, appraisal agency and appraisal project manager must determine the reevaluation price after comparing and adjusting results from different methods used by various agencies. Appraisal agents must abide by professional ethics and strengthen basic knowledge learning.