1. The role of asset appraisal consulting
The role of asset appraisal consulting means that the asset appraisal conclusion is to provide professional valuation opinions for the asset business, and the opinions themselves are not enforceable. It is only a professional judgment or expert opinion on the exchange value of assets provided to the relevant parties. Asset valuation cannot and should not replace the transaction decisions of the parties involved in the asset transaction.
2. Promotional role
The promotional role of asset evaluation is mainly reflected in three aspects:
First, it can promote the optimal allocation of resources,
The second is that it can promote property rights subjects to safeguard their legitimate rights and interests.
The third is that it can promote the internationalization and further opening up of asset evaluation work.
3. The role of asset valuation assurance
Assurance consists of two parts: identification and evidence. Identification is an independent judgment made by experts on economic activities and their results based on professional principles, and evidence It is to provide theoretical and factual support for the judgment, and to make it reasonable and well-founded.
Extended information
In the early stages of asset appraisal, the state made asset appraisal management manageable by formulating state-owned asset appraisal management procedures for project application, asset inventory, evaluation and estimation, and verification and confirmation. role.
However, the management role of asset assessment is not inherent in asset assessment. It is only the specific role of state-owned asset assessment in a specific historical period. It will be strengthened or weakened with changes in the country's state-owned assets assessment and management system. However, with the cancellation of the project confirmation and approval system for state-owned assets assessment projects and the establishment of the approval system and the filing system, the management role of asset assessment has also changed.
Be able to determine a reasonable discount rate for assets. For machinery and equipment whose income can be quantified, the income method can be used to evaluate, such as production lines, complete sets of chemical equipment, etc.
The advantage of the income method is that it can fully consider various depreciation factors of assets, and because it uses future income to measure the value of assets, its results are more easily accepted by investors.
Baidu Encyclopedia-Asset Assessment