Study On Application Of Machinery And Equipment Valuation Standards

As more and more people realize the importance of valuation, the number of valuationgradually rises, and the type of assets also increases. But machine equipment assets isundoubtedly the most often appear, which is often commissioned. In2007, Chinese "AssetValuation Standards-machinery and equipment " is formulated, which means a newbreakthrough of combination of the theory and practice. The purpose of the standards is toconduct all valuation behaviors, when evaluating such distinctive characteristics equipment.However, from the standards is issued so far, few people concerned about thepractical application of the standards. Therefore, this paper to study the application of AssetValuation Standards-Machinery and Equipment, which can promote the level and quality ofthe practice of machinery and equipment, and help revise and improve the standards, andalso provides a new research direction for the machinery and equipment valuation.Firstly, This paper reviews the formulated situation of the foreign machinery andequipment valuation standards, while reviewing the research about the formulated situationof the Chinese machinery and equipment valuation standards. I found that for about theresearch of our standards, we had no study about the application of it.Accordingly, it caneasy to lead the study focus, study methods and ideas of this paper.Secondly, overviewing the theoretical basis of applying this standards, including twoimportant concepts, such as machinery and equipment, machinery and equipment valuation.And the elements and characteristics of Chinese machinery and equipment valuationstandards. And the comparison of Chinese and the foreign machinery and equipmentvaluation standards. To provide a foundation of the study of this standards. Then, focusingon the factors of affecting the application of the machinery and equipment valuationstandards. And the factors are studied from the theory factors, the standards-setting factors,the mandatory factors, the environmental factors, the participants factors.Finally, against the current situation and the difficulties of the application of themachinery and equipment valuation standards, studying appropriated solutions.