摘要
水利水电工程建设征地涉及的企事业单位多,因其行业类型不同,规模各异,因此在进行补偿费用测算时疑难点较多。从"原标准、原规模或恢复原功能"的原则出发,对企事业单位补偿评估中出现的停产停工损失、存货资产数量核定和评估指标,以及设备补偿中搬迁、变现处理等过程中存在的问题,借鉴财务及资产评估等专业知识进行分析,提出契合水利水电工程建设征地实践的企事业单位补偿评估测算指标。
A large number of different types and different scales of enterprises and institutions are involved in land acquisition for hydropower project construction, which brings about various difficulties in compensation budget estimation. Under the princi- ples of the original standard, scale or original function restoration, the losses induced by production suspension in the process of compensation assessment, inventory asset check and assessment indicators for enterprises and institutions, as well as the problems existed in equipment transport compensation and asset realization are analyzed by the professional knowledge of the financial and asset assessment. In addition, evaluation indicators of compensation assessment of enterprises suited for hydropower project con- struction land acquisition are also proposed.
出处
《人民长江》
北大核心
2013年第2期72-74,共3页
Yangtze River
关键词
建设征地
补偿评估
水库移民
水利水电工程
land acquisition for construction
compensation budget assessment
reservoir resettlement
hydropower project