资产评估综合（Asset evaluation synthesis）

1、资产评估综合（Asset evaluation synthesis）What are the assumptions about asset valuation? How to understand?1. continue to use the hypothesis. Continued use assumes that assets will continue to be used, or converted, for current use.2. open market hypothesis. Is based on the objective reality of the market,

2、 that is, assets can be traded openly in the market.3. liquidation hypothesis. Of assets that are enforced or broken down under certain pressures, negotiated or sold on the open market at auction.The meaning and characteristics of enterprise are briefly described from the angle of asset appraisal.An

3、 enterprise is a relatively complete system, consisting of various elements, assets and sustainable management capabilities, with profit as its goal.Features: profitability, integrity, sustainability.Management model of asset appraisalThe government management model, the industry self-regulation man

4、agement model, and the industry self-regulation management mode under the government supervision.What are the realities of asset appraisal in those areas?1. directly to the reality for assets and stock and report on, no cohesion, equilibrium, agreement constraints, only need to explain the current s

5、ituation and business assets and records of the past, without the need to explain the current assets of the situation, without the need for what and how to form this situation, from the past that the status of the state.2. reflect the future based on reality.3., reality emphasizes objective existenc

6、e. In the form of people who have actually disappeared, they do not exist in the form, and in fact, the existence of them is based on the objective existence of reality.Factors affecting the assessment of proprietary technology.1., the use of proprietary technology.2. expected profitability3. analyz

7、e the market situation of proprietary technology4. development costs of proprietary technologiesThe characteristics of asset evaluation are briefly described1. reality. Refers to the assessment of the benchmark period for the time reference, according to the actual assets at this point in the assess

8、ment of assets.2. marketability. Is derived from the market, serving the market activities.3. predictability. The predictability of assets refers to the potential of the future assessment of assets, indicating the reality. The actual evaluation value must reflect the future potential of assets, and

9、there is no real valuation value for assets that have no potential and benefits in the future.4. impartiality. Refers to the assessment of the assets of the independent evaluation of the parties, it serves the needs of the business assets, rather than serving each of the conflicting assets of the bu

10、siness partys needs.5. advisory. The asset appraisal conclusion is specialized to provide business assets valuation opinion, the idea itself has no enforcement effect, the evaluator with occupation standard is responsible for the conclusion itself, without asset pricing decision for business.The mai

11、n factors should be considered in enterprise valuation.1. the assets of an enterprise include tangible and intangible assets. From the mode of investment, not only to meet the enterprises own production and operation activities of investment, but also for the gain or control of other enterprises for

12、 the purpose of foreign investment. Mastering the quantity and quality of all assets of a company is the key to evaluate the value of an enterprise.2., the vitality of enterprises. This is a very important indicator of enterprise asset evaluation.3., the external environment of enterprises. The surv

13、ival and development of an enterprise depends on the external environment as well as the efforts of the enterprise itself. The external environment of the enterprise includes the market, government policies and laws.Four levels of asset evaluation criteria are briefly described.1. basic criteria for

14、 asset evaluation. It is that it is an asset appraiser who performs various asset types. Basic standards for asset evaluation business for various evaluation purposes.2., the specific criteria for asset evaluation. It is divided into procedural guidelines and professional standards of two parts. The

15、 procedural guidelines are the standards for the certified asset appraiser to complete the evaluation of the business and guarantee the quality of the evaluation through certain professional procedures. The professional standard is to standardize the behavior of the asset appraiser in different asse

16、t evaluation business according to the different characteristics of the assets.3., third levels for asset evaluation guidance.It is a guidance document for some specific issues in the asset evaluation business.The meaning of market law and the preconditions for its application are briefly describedT

17、he market is also called market price comparison method, refers to the assessment of the assets by comparing the similarities and differences of recently sold similar assets, and similar assets market price adjustment, so as to determine an asset value assessment method.Prerequisite：1., there is a n

18、eed for a fully developed and active asset market.2. reference materials and their comparable indicators, technical parameters, etc., which are comparable to the assets to be evaluated, are available.The characteristics of current assets assessment are briefly described.1. current assets assessment

19、is individual assessment. It is a single asset evaluation object for asset evaluation. Therefore, it does not need to make a comprehensive value assessment with its comprehensive profitability.2., the benchmark time of quasi current asset evaluation must be selected. The valuation date should be at

20、the end of the accounting period, must carry out the asset inventory, the prescribed time registration and determine the flow quantity and the book value of assets, should avoid repeated registration and omission phenomenon.3., we must conscientiously carry out asset inventory, but also to distingui

21、sh between primary and secondary, grasp the key points.4., liquid assets turnover is fast, liquidity is strong.The procedure of enterprise value evaluation is briefly described.1. define the purpose and baseline of the assessment.2., clear evaluation object.3. develop a detailed assessment plan.4.,

22、to sum up, analyze and sort out the data, and to supplement and perfect.5., according to the characteristics of the assets, the purpose of evaluation, choose the appropriate method to assess the estimated asset value.6. discuss and correct the evaluation.7. draw conclusions and complete enterprise v

23、aluation reports.Brief description of machine equipment evaluation procedure.1., the purpose of the assessment is clear. This is the key to determining the object, scope, and method of assessing the value type.2., inventory of machine equipment, clear evaluation object, including the following main

24、contentLand use rights transfer price: the government under the normal market conditions of land or plots should reach the level of land prices to determine a parcel or plots of land when the minimum price control standards.Common use right: the seller may transfer the technology to a number of buye

25、rs within the time and territory stipulated in the contract, while the Seller reserves the right to the right to use the technology and the right to sell the product.Industry self-regulation management model: the asset appraisal industry is under the management of the industry association formed by

26、the society, and the development of the asset appraisal industry depends on the evaluation of the standards and norms formed by the industry.Asset evaluation procedure: the systematic work steps performed by the asset appraisal institution and staff in performing the asset appraisal business and for

27、ming the conclusion of the asset evaluation.Cost approach: the method of determining the value of the assets to be assessed at the time of assessment of the assets at the cost of the current replacement cost of the assets to be assessed.Exclusive right of use: the seller grants the technology to the

28、 house only within the time and territory stipulated in the contract, while the Seller reserves the right to use and sell the product, but no longer transfers the technology to the third party.Functional devaluation: as the technology is relatively backward, performance decreases, and its value decr

29、eases accordingly, resulting in devaluation.Physical life: the time it takes for a machine to start from a completely new state until it fails to work properly.The government management model of asset evaluation refers to the business activities of asset appraisal, including personnel qualifications

30、, institutions and projects, which are carried out by the government administrative departments.Substitution principle: when there are several kinds of assets with the same effectiveness, the minimum price requires the largest asset.Benchmark land price: the basic standard price of state-owned land

31、in cities and towns. The average price of land use rights for commercial, industrial, residential and other types of land is evaluated and measured by different towns at different land levels and different sections.Retrospective evaluation: the evaluation of the past price is necessary, that is, the

32、 evaluation date is earlier than the reporting date.Expectation principle: in the process of asset evaluation, the value of an asset cannot be determined according to past production costs or selling prices,But based on the expected value of future earnings.Right of feedback: the right of the seller

33、 to require the buyer to give feedback on the technology and development of the transfer to the buyer during use.The asset appraisal report refers to the written report submitted by the evaluation institution to the entrusting party and the parties concerned in accordance with the relevant provision

34、s of the evaluation work system and after the completion of the evaluation work, the evaluation process and the results. It is a report in accordance with certain standards to reflect the purpose, procedures, standards, basis, methods, results and applicable conditions.Economic depreciation: asset v

35、alue decreases due to changes in external environmental factors other than assets. These factors include political factors and macro policy factors.Statistical identification: according to the categories of assets in advance to design a set of assets can reflect the current and historical status of

36、the project or index, and then according to the relevant data and information, account card, test instruments reflect, itemized registration. Statistical identification is one of the assets appraisal, belongs to the investigation, can take out asset inventory mode, combined with the inventory of ass

37、ets appraisal. This kind of appraisal is divided into macroscopic appraisal and microscopic identification.Real estate means land, buildings, and other things that are fixed on the ground. Specifically, there are three forms of real estate, that is, simple buildings, land and buildings, the value of

38、 one of the real estate, simple land.Contribution principle: an asset or assets of a part of the value, it depends on the overall value of other related assets or asset contribution, or lack of it when according to the decline of the overall value of the degree of influence to determine the measure.

39、Standard land price: in the normal land market, which is evaluated by the city and county government, under the normal management and management conditions and policies, the price of the specific land parcel within a certain useful life.Business Valuation: registeredvaluer carries on the analysis to

40、 the special purpose of the base date under the overall enterprise value, the value of all shareholders equity or equity value estimation and professional opinions the behavior and process.Physical devaluation: the depreciation of assets resulting from the use and effect of natural forces.Income app

41、roach: an asset evaluation method that determines the value of an asset to be evaluated by estimating the expected future return of the asset and converting it into current value.Goodwill: the value of a business that is higher than the normal rate of return on investment under the same conditions.E

42、xclusive right of use: within the time and territory stipulated in the license contract, the seller only transfers the technology to a particular house, and the buyer shall not sell it to second buyers. At the same time, the seller himself shall not use the technology within the contract and sell the products produced by the technology.Economic life: the time experienced by a machine from being used at the beginning and eco