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The Study On The Valuation Quality Problem Of Power Enterprise

Posted on:2006-12-27Degree:MasterType:Thesis
Country:ChinaCandidate:Y L ChenFull Text:PDF
GTID:2166360155967197Subject:Accounting
Abstract/Summary:PDF Full Text Request
The asset-valuation trade has played an important role in financing capital, accelerating the optimizations power assets and protecting the property rights of transactions for the power enterprise in our country. But with the economic system reform of electric power developing so fast, the deep problems of operation mechanism exited in power enterprises and valuation organizations affect the valuation "fairness" more and more. With valuation result be deviated from the true value greatly, valuation quality problem becomes sticking out. What is claimed above has influenced the position and function of asset-appraisal seriously in market economy and the asset-appraisal own industrial development as well. So how to raise the valuation quality of power enterprise becomes an urgent course in valuation study field, it has a great theoretical and practice meaning.Based on valuation, economics, financial management, audit theories, with power enterprise valuation quality being the mainly study line, using the normal analysis and demonstration analysis methods, the paper defines the valuation quality and clears its feature and identification. Through combining typical case, the paper analyses the present situation of power enterprise valuation quality, influencing factors and countermeasures systematically. The research shows that simple for valuation method, not-well-behaved in valuation work, superficial in professional knowledge and incredible to valuation result are the mainly problems being exited in the power enterprise valuation development, which focus on the low valuation quality. The reasons lie in: one, the high quality of power enterprise valuation is less required; the other, the high quality valuation supplying is invalid, another, the valuation supervision is imperfect and power property trade is non-marketable. So, ideologically paying attention to the valuation quality and taking policy measures can promote the valuation demand; carrying out the competitive mechanism of valuation project, reinforcing the power asset-valuation groups construction and popularizing the computer application can promote the valuation supply; at same time, making the supervision system more forcedly, making the work of CPVs association more efficiencily and making professional standard system more perfectly can improve the valuation quality of power enterprise from all around.
Keywords/Search Tags:power enterprise, asset-valuation, valuation quality, countermeasure
PDF Full Text Request
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