重置成本法在高速公路回购中的应用

Application of Replacement Cost Method in Highway Repurchase

随着高速公路建设的快速发展,高速公路建设中的资产估值逐步成为人们关注的焦点。我国理论界对公路经济的研究很多,但对高速公路经济的研究还处于起步阶段。通过阐述高速公路概念和特性的基础上,对比分析不同高速公路评估方法,提出利用重置成本法评估高速公路资产,为高速公路回购提供理论基础。基于重置成本法在深圳市清平高速公路回购项目中进行评估分析,支撑政府决策分析。

With the rapid development of expressway construction, asset valuation in expressway construction has gradually become the focus of attention. China's theoretical circles have studied the highway economy a lot, but the research on the highway economy is still in its infancy. Based on the concept and characteristics of highways, this paper compares and analyzes different highway evaluation methods, and proposes to use the replacement cost method to evaluate highway assets and provide theoretical basis for highway repurchase. Based on the replacement cost method, the evaluation and analysis are carried out in the Shenzhen Qingping Expressway repurchase project to support the government decision analysis.