Research On Property Appraisal On Scrapped Fixed Assets Of GN Power Grid Enterprises Based On Improved Market Method

The power grid industry is one of the lifelines of the national economy,which guarantees the national daily life and promotes the national economic development.Fixed assets are an important part of power grid enterprises,accounting for more than 75% of the total assets.In the process of continuous development of enterprises,fixed assets are constantly scrapped.The rationality of the appraisal results of scrapped fixed assets is very important for the fixed assets appraisal system of power grid enterprises.The accurate results can reduce the loss of state owned assets and increase the profits of enterprises to the greatest extent.The market method is generally used to appraise the scrapped fixed assets of power grid enterprises in China.The market method is easy to obtain data,easy to operate,and the results are relatively objective and reliable.But in practice,there are many problems in the application of market method.The market method needs to select comparable trading cases,and then revise the price by the factors of specification and model,transaction time,recovery difficulty and recovery demand,so as to obtain the price of scrapped fixed assets of power grid enterprises to be appraised.However,in the process of appraisal,the difference of the influence degree of each correction factor on the appraisal is not reflected.The correction coefficient of each correction factor mainly depends on historical data and cannot be changed in time with market changes.The judgment on the recovery difficulty and recovery demand of scrapped fixed assets and comparable transaction cases is subjective and lack of scientific and standardization.There is a big deviation between the appraisal result and the actual value of the scrapped assets,and the objectivity and reliability are low.Therefore,it is necessary to revise the calculation process of market method in the appraisal of scrapped fixed assets of power grid enterprises.This paper takes the example project of GN power grid enterprise scrapped fixed assets appraisal as an example.Firstly,the traditional market method is used to appraise,and three comparable transaction examples are selected.Through the correction of specification and model factor,transaction date factor,recovery difficulty factor and recovery demand factor,the corrected price is obtained,and the value of scrapped fixed assets to be appraised is calculated according to the weight.Then the fuzzy comprehensive appraisal method is introduced to improve the market method.The appraisal index set is established,and the weight of each appraisal index in the index set is determined by AHP.The more relevant the transaction case is to the assets to be appraised,the higher the appraisal will be.Then the fuzzy relation from appraisal index to fuzzy comment set is established.Using the synthetic operation of fuzzy matrix,the comprehensive appraisal model is obtained,and the final appraisal result is obtained.Compared with the actual situation,the appraisal results verify the practicability and scientificity of the method,which is suitable for the appraisal of scrapped fixed assets of power grid enterprises.The final valuation of scrapped fixed assets is more fair and convincing.