Probe About Assets Appraisal During The Ownership Transition Of College Industry

Since the opening up to the outside world, the college industry has been developing rapidly, remarkably benefit to the college education and improve the research results industrialize. Owing to the faster reforming speed, the existed problems in ownership and management have hampered the proceeding development of college industry. After joining in WTO, the enterprises set up by colleges will also undoubtedly face extraordinary challenge from home and abroad. It is extremely necessary to establish modernize management and avoid operating risk. The fundamental meaning of assets appraisal in the process of ownership transition has been more and more important because of the specific assets and framework of college industry. The purpose of appraisal here is to assert the state-owned assets and the legal benefit of other owners, according to the rules of undependable, objective, integrity and scientifically.This paper introduces the basic theory of appraisal in the process of enterprises' ownership transition, and tried to probe some problems during theappraisal practice of the PHARMACEUTICAL FACTORY OF WEST CHINA UNIVERSITY OF MEDICAL SCIENCES, such as how to cooperate with CPAs, securities deputy, lawyers, how to evaluate intangible assets and land, and how to coordinate the appraisal results to financial conditions of the corporation. The author provided some resolution advises to those questions.