The Replacement Cost Method On Improving Application Research Of Assets Appraisal Of The Ship

With the rapid development of market economy in our country, ship trade, transfer, mortgage, insurance, leasing, damage compensation issues such as frequent, ship assets evaluation, and play an important role in the social market economy. Under the condition of the current shipping market in China, the replacement cost method with the advantages of objective, feasible and easy to operate in China ship assets evaluation has been widely used, but in the evaluation practice, replacement cost method on assets appraisal has many problems in application of the ship. On the one hand, the ship replacement cost estimates of subjectivity is strong, the lack of scientific and normative; On the other hand, for the ship into the evaluation of the new rate is usually use "use fixed number of year method" and "observation" and other traditional methods, assessment results and actual new rate have larger deviation of the ship. The existence of these problems will affect the assets evaluation results of objectivity and reliability of the ship. Therefore, urgent need for the replacement cost method application in the ship assets assessment to improve.In this paper, based on the relevant theories of asset appraisal, under the condition of the current shipping market in China, the ship of assets evaluation related concepts, characteristics, principles, procedures, etc were introduced, the income method, market method, replacement cost method application in the ship assets evaluation, analyzed the replacement cost method in the applicability of the assets appraisal of our country shipping application and relative advantage, and the theoretical basis of the replacement cost method, are introduced. On this basis, this paper expounds the replacement cost method in ship application status and existing problems of assets evaluation. Then aiming at the problems at present, the application of replacement cost method in ship assets evaluation is improved, specific include: refer to the ship and shipbuilding man-hour quota control application engineering cost valuation and cost accounting control manual ", "shipbuilding valuation product manual", "shipping prices product assembly" and "standard of the Chinese total production special fee", such as technical standards of the ship replacement cost estimates) to improve standardization; The fuzzy comprehensive evaluation method, fuzzy comprehensive evaluation model is built with evaluation of the ship into the rate of new innovative improvements. Finally in the case of bulk carrier, the improved before the replacement cost method and the improvement of the replacement cost method application in the ship’s assets has carried on the instance analysis. This article selected topic has important theoretical value and practical significance. From the aspects of theoretical significance, conducive to expand and deepen our country shipping assets appraisal theory; From the reality guiding sense, the thesis topic selection and assessment practice closely linked, assets appraisal to the current shipping practice is widely used in the replacement cost method was improved, is advantageous to the ship standardization and rationalization of assets evaluation practice, to evaluate ship from personnel of course of study also has important reference significance and reference value.