关于机器设备实体贬值评估方法中存在的问题

Problems in the Evaluation Methods of Physical Depreciations of Machine Equipment

当前,我国评估界确定机器设备实体性贬值时常用观察法、使用年限法和修复费用法,但是,这几种常用的方法在具体评估实务中存在诸多问题,本文对其中存在的问题及对评估结果可能带来的影响逐一进行了分析,并针对其问题提出了相应的对策建议。

The physical depreciation of equipments is usually evaluated by methods of inspection, service life and repairing expenses. But there are several problems in the methods commonly used in appraisal practice. This paper analyzes the existent problems and the influences by them and puts forward the corresponding countermeasure proposals.