基于重置成本法的分别比估计在机器设备评估中的应用

Application of Separate Ratio Estimator to Appraisal of Machinery and Equipment

根据设备的特点及分层抽样理论，将分别比估计应用于机器设备整体评估中。对待评估机器设备按帐面原值和粗略计算的成新率分层，通过对各层设备的合理抽样、细致评估、计算调整和点面推算，得到设备整体评估值的区间估计。最后用实例对本方法的抽样误差进行了验证。

According to the characteristic of equipment and stratified sampling theory,the separate ratio estimator is applied to the appraisal of machinery and equipment. By means of coarsely stratifying, reasonable sampling,precisely appraising the sample value,computing, ad justifying and applying the result to the population,the value of equipment and machinery is presented,as well as the scope of the value of the asset appraised. The sampling error of the method is verified by real example.