Study On Value Evaluation Of Highway Assets

For the service of economic and social development, more effective management and use of highway assets, Yunnan Province Bureau of national and provincial trunk highway management intends to establish a set of highway asset management system, hope will be gradually incorporated into the daily accounting of highway asset management, the purpose of this assessment is to determine the highway assets accounting for value, establish the evaluation foundation of highway management. Unlike other evaluation, the evaluation value of highway assets not only point to consider, also consider the change of highway asset value with time and operating environment changes, changes in asset value and asset investment operation conservation quantity, changes the physical condition of the highway, and the parameters corresponding evaluation information system fully established, in order to realize the asset value of early warning function.Due to the large number of Highway Management Bureau of Yunnan province highway, are non toll roads, highway construction and most of the lack of original data, reset cost method can not be used to evaluate the highway assets. In the premise of scientific and reasonable evaluation results, according to the actual situation, combined with the related theory and knowledge of engineering cost and evaluation of assets, the "typical design","typical construction""batch" assessment ideas, based on the S214of Simao to Jiangcheng highway two in cost analysis, the main factors that affect the highway engineering the total cost; and the G320expansion project, Ma Zhao highway command and field research, expert and highway design, construction of the interviews, to determine the specific evaluation method of non tolling road asset. Through the determination of a region, a highway "typical design", to calculate the "typical construction" under the engineering quantity on the basis of this, and then use the highway construction quota and relevant construction standards to measure the overall value of each asset value and evaluation of highway assets.In this paper, combined with the relevant literature and assessment of the actual situation in Yunnan area, put forward a set of evaluation methods for non tolling road asset, and to determine the non toll road in Yunnan province highway administration management of the assets of the accounting book value, to facilitate the supervision and management of highway assets from the perspective of accounting, but also conducive to the maintenance of highway to evaluate the efficiency of the use of funds, improve the level of highway maintenance, to ensure the province’s highway asset value.