Research On The Method And Application Of Fixed Assets Value Evaluation For Power Grid Corporations

Fixed assets is an important economic resource, which is the material basis for the enterprises to maintain the simple reproduction and sustainable management. The evaluation and management of fixed assets value is the core of enterprise value management, power grid corporations as the basic industry of national economic development, the state attaches great importance to the value management of power grid corporations, state-owned assets management in the state-owned assets management is also more and more attention to the management of enterprise value creation. Power grid enterprises is a typical asset intensive enterprises, the value of fixed assets is huge, the proportion of the share in the asset structure in about two-thirds, is the main resource of power production. Therefore, it is very important to study the evaluation method of the fixed assets value of the power grid corporations and establish the index system for the evaluation of the fixed assets value of the power grid corporations.In this paper, the evaluation method of the fixed assets value of the power grid enterprise is the core, based on the related theory of asset evaluation, according to the relevant factors of the value of the substation and related factors analysis, the three phase of the income method evaluation model, the substation assets evaluation. This paper starts with the theory of fixed asset management theory and asset value evaluation method, and focuses on the current market value method, replacement cost method and income value method, the evaluation of the basis, scope of application, and the selection of the parameters and the influence factors. By analyzing the current situation of fixed assets management and the relationship between the fixed assets management and the enterprise value, the evaluation model of the fixed assets value of the power network enterprise is built. The selection of substation as the representative, the focus of the study of the economic application of the substation, the estimation of the discount rate and the final determination of the amount of income, and select a certain area 220kV substation as an example to evaluate the value of the substation’s final value. Through the design and research of the method of substation value evaluation, in order to provide reference for the evaluation of the value of the fixed assets of the power grid enterprises, the power grid enterprise fixed assets management and efficient operation.