发电厂资产评估中的有形和无形损耗

Tangible and Intangible Losses in Asset Assessment of Power Plant

国有发电厂的资产评估中广泛采用了重置成本法，即评估值为重置全价扣除有形损耗和无形损耗。作者结合姚孟、常熟、华能南京等电厂的燃煤３００ＭＷ机组资产评估中的问题，分析了重置原价与有形损耗的关系。

The replacement cost method is broadly used in the asset assessment of the state owned power plants,i.e.,the assessed value equals the total replacement value less tangible loss and intangible loss.In this paper,the author analyzes the relationship between original replacement value and tangible loss in the light of the problems existing in the assets assessments of coal fired 300 MW generating units in Yaomeng,Changshu and Huaneng Nanjing etc. power plants.