论资产评估标准

资产评估标准是资产评估中关于评估计价类型的标准，左评估过程中起着承上启下的作用。现行的计价标准在内涵与外延及与评估方法、评估结果的关系上并不清晰。针对这一问题，文章对资产评估计价标准性质、内容及它与评估目的、评估方法间的关系进行了讨论，指出标准的性质是价值，并提出了以要素价值与经济价值为表现的新的计价标准。     

浅论破产企业的资产评估

破产企业资产评估实质上是对其资产市场变现值的评估，变现时限直接影响资产的评估价值；运用快速变现折扣率法评估破产企业资产是方便合理，可行的评估方法。     

机器设备评估的风险分析

本文通过评估范围、评估方法、资产价值的构成、法律权属风险及报告披露风险五个方面阐述如何在机器设备评估中把握各种风险。     

几种客户资产计算方法的比较分析

客户资产的计算与评估是企业实行客户导向战略的基础。在讨论了客户资产的概念及构成等有关问题的基础上，分析和评述了客户资产的几种主要计算方法。     

企业形象资产价值评估的收益现值法研究

借鉴无形资产评估方法中的收益现值法,提出了企业形象资产价值的评估方法。其中“逆向推算”的企业形象资产的评估思路较好地克服了传统评估思路的不足。     

新准则中的公允价值计量法

原企业会计准则中强调会计师对会计要素的计量要遵循历史成本原则,是因为历史成本容易取得,而且最为客观公正,是最具有说服力的原始凭据。新的《企业会计准则——基本准则》第四十三条指出:企业在对会计要素进行计量时,一般应当采用历史成本,采用重置成本、可变现净值、现值、公允价值计量的,应当保证所确定的会计要素金额能够取得并可靠计量。     

预算会计要素初探

会计要素又称为财务会计的基本要素或会计对象要素。关于会计要素的含义,我国会计界是从会计的对象或会计核算的内容,亦即会计客体来界定的,一般认为会计要素是会计对象(会计客体)的最基本组成部分,既是会计核算的经济活动内容的基本分类,同时也是会计报表的基本构成要素。仅仅认为会计要素就是财务报表要素,这是有失偏颇的。我国现行预算会计确立了五个会计要素,即资产、负债、净资产、收入和支出。其中,资产、负债和净资产三个要素构筑资产负债表,所以也称为资产负债表要素;收入和支出两个要素构筑收入支出表,所以也称为收入支出表要素。下面就对预算会计要素有关问题进行探讨。     

企业资产的收益评估法

收益评估法是企业资产评估的重要方法之一，在市场经济发达国家被广泛应用。本文介绍该方法的有关概念和实施方法。     

《2019中国民营企业营商环境报告》发布

<正>《2019中国民营企业营商环境报告》3月17日在上海发布。《报告》采用三大圈层体系解构民营企业营商环境现状。三大圈层由"基础圈层""发展圈层"与"跃升圈层"构成,其中基础圈层评估了企业经营的基础保障环境和企业人的生活要素,包括产业发展基础、城市公共服务保障、商业配套设施;发展圈层评估了企业的生存发展的必备要素,包括企业经营的综合成本,政府提供的政务服务等;跃升圈层评估了企业创新发展的跃迁要素,包括政府的产业政策导向与地区产业竞争力。三大圈层囊括了企业在不同发展阶段所需要的各类营商环境要素。     

企业资产的成本评估法

成本法的基本思路是假定现在重新建造一个与被评估资产完全相同的资产，或用现代技术和新材料建造一个与被估资产功能相同的资产，估算出所需的现是成本，将此成本减去折旧，作为对资产的公平布价。本文介绍了平估法的基本概念和计算方法。     

Simulation of an integrated age replacement and spare provisioning policy using SLAM

This paper presents a SLAM simulation model for determining a jointly optimal age replacement and spare part provisioning policy. The policy, referred to as a stocking policy, is formulated by combining age replacement policy with a continuous review (s, S) type inventory policy, where s is the stock reorder level and S is the maximum stock level. The optimal values of the decision variables are obtained by minimizing the total cost of replacement and inventory. The simulation procedure outlined in the paper can be used to model any operating situation having either a single item or a number of identical items. Results from a number of case problems specifically constructed by 5-factor second order rotatory design have been presented and the effects of different cost elements, item failure characteristics and lead time characteristics have been highlighted. For all case problems, optimal (s, S) policies to support the Barlow-Proschan age policy have also been determined. Simulation results clearly indicate the separate optimizations of replacement and spare provisioning policies do not ensure global optimality when total system cost has to be minimized.     

基于细菌觅食和蚁群算法的工艺路线优化

针对工艺路线规划中满足多重约束的最优方案选择问题,提出一种细菌觅食和蚁群优化（bacteria foraging ant colony optimization,BFACO）算法。首先,将工艺路线规划转化为对加工元顺序的优化问题,构造满足多种工艺准则的加工元拓扑优先顺序图,并构建了在缩短加工周期、提高加工质量和降低加工成本目标下的最低加工资源更换成本的目标函数;其次,设计加工元序列与加工资源两个搜索阶段的蚁群搜索,拓扑优先顺序图可弥补加工元序列搜索阶段信息素匮乏的缺点,而在加工资源搜索阶段引入细菌觅食优化算法的复制与趋向操作,可使加工元在多个可选加工资源的情况下获得加工资源更换成本最低的加工序列;最后,基于细菌觅食与蚁群算法的融合优化,完成多个加工元序列的信息素积累并输出最优解,解决蚁群算法局部收敛且计算速度慢的问题。将BFACO算法应用于实例并与其他优化算法的优化结果进行对比,结果显示BFACO算法在工艺路线优化方面较其他优化算法具有较高的计算效率,验证了BFACO算法的可行性与有效性。研究表明,BFACO算法可有效应用于同时考虑工艺约束与加工资源更换成本的工艺规划,为实际生产提供高效且灵活的工艺路线的优化选择。     

Short communication optimal replacement scheduling in multi‐state series–parallel systems

The paper generalizes a replacement schedule optimization problem to multi‐state systems, where the system and its components have a range of performance levels—from perfect functioning to complete failure. The multi‐state system reliability is defined as the ability to satisfy a demand which is represented as a required system performance level. The reliability of system elements is characterized by their lifetime distributions with hazard rates increasing in time and is specified as expected number of failures during different time intervals. The optimal number of element replacements during the study period is defined as that which provides the desired level of the system reliability by minimum sum of maintenance cost and cost of unsupplied demand caused by failures. To evaluate multi‐state system reliability, a universal generating function technique is applied. A genetic algorithm (GA) is used as an optimization technique. Examples of the optimal replacement schedule determination are demonstrated. Copyright © 2000 John Wiley & Sons, Ltd.     

On reliability criteria and the implied cost of failure for a maintained component

This paper considers age-based replacement and block replacement when reliability is also a decision criterion. We describe how specification of the operational reliability of component function determines the replacement policy, and that setting a value for the cost of failure and specifying an operational reliability requirement are equivalent. This duality then implies a simple method for checking the consistency of the cost of failure and operational reliability measures when they are set system operators and maintainers. A simple expression for the median time between operational failures for a socket subject to age-based replacement is also obtained. These ideas are considered briefly in the context of block replacement. Data from an actual case relating to the maintenance and replacement of train traction motors is used for illustration.     

Optimization of cost and downtime for replacement model following the expiration of warranty

This paper deals with the optimal replacement policies following the expiration of warranty: renewing warranty and non-renewing warranty. If the system fails during its warranty period, it is replaced with a new one and if the system fails after the warranty period is expired, then it is minimally repaired at each failure. The criterion used to determine the optimality of the replacement period is the overall value function, which is established based on the expected downtime and the expected cost rate combined. Firstly, we develop the expected downtime per unit time and the expected cost rate per unit time for our replacement model when the cost and downtime structures of maintaining the system are given. The overall value function suggested by Jiang and Ji [Age replacement policy: a multi-attribute value model. Reliab Eng Syst Saf 2002;76:311–8] is then utilized to determine the optimal maintenance period based on the expected downtime and the expected cost rate. Numerical examples are presented for illustrative purpose.     

Optimal maintenance schedule decisions for machine tools considering the user's cost structure

This paper proposes a model for obtaining optimal preventive repair and replacement intervals of a machine tool subassembly considering the user's cost structure and the effect of major overhauls. Corrective actions are considered as minimal, whereas preventive repair and major overhauls are considered as imperfect in this paper. The objective is to obtain optimal repair/replacement decisions for the machine tool subassembly such that the expected life-cycle cost contribution over the whole life of the system is minimised. The proposed strategy improves over other existing strategies since it simultaneously considers the effects of the user's cost structure and major overhauls, while optimising the preventive repair and replacement intervals. A numerical illustration is provided to demonstrate the general application of the proposed approach.     

基于补丁流传输机制的移动流媒体系统的缓存替换算法

介绍了在WCDMA网络中基于代理的移动流媒体系统的网络结构和特殊特征,给出了评价其中代理服务器缓存替换算法性能的平均传输成本和平均播放启动延迟这两个指标,推导出了在移动补丁流(MPatching)传输机制下与这些指标相对应的收益的计算公式,提出了适用于移动流媒体系统的基于收益的缓存替换算法.仿真结果表明,这种算法与传统的替换算法相比,具有更小的网络传输成本、播放启动延迟和更大的字节命中率,可显著提高移动流媒体系统的性能.     

Hysteresis Repair in Discounted Replacement Problems

This paper investigates the replacement strategy in which aging equipment is completely rejuvenated (through replacement or overhaul) when its service age reaches a certain critical level. The equipment is also partially rejuvenated (through repair) following a random breakdown, in which case its service age is brought to a level which is a constant fraction of its service age justprior to breakdown. This results in a repair discipline which is between the previously studied cases of minimal repair and major repair. The optimal replacement policy which minimizes the total expected discounted cost, including cost of replacement, cost of repair, and cost of operation, is examined.     

Optimum replacement of deteriorating and inadequate equipment

Determination of the optimum equipment replacement policy and time is of great economic importance. After a brief survey of the models which have been used for decision making, the paper looks at methods for detecting and quantifying growth of failure frequency (peril rate) in repairable equipment. It examines the trend detection methods of Laplace and Mann when the peril rate varies as a power of equipment age and also applies them to some actual field failure data. An economic model is developed, based on total discounted future cost and providing for ongoing future technological growth. The cost comprises not only the conventional cost of ownership, but also the shortfall between an equipment's achieved benefit and that which would be achieved by an ideal equipment in the same demand environment. The inclusion of this shortfall, called incapacity cost', enables the replacement decision to be based not only on the deterioration of equipment but also on its performance inadequacy and on the availability of technological improvement in present and future challengers. The formulation of the cost model is such that for both a single-replacement finite planning horizon and an infinite horizon the total discounted future cost is readily computed for a range of alternative replacement times and the optimum replacement programme thereby determined. The sensitivity of total cost to the replacement times and the sensitivity of the optimum times to the variability of assumed input data are easily examined. The application of the model to traffic signal equipment is described. In this application the total cost is shared between the nominal owner of the equipment and the community.     

Optimum Age Replacement Policies with an Ikreasing Cost Factor

Some age replacement policies are investigated for the case in which the cost of keeping an individual unit operating in a system increases with the age of the unit. The optimum age replacement policy is the one which minimizes the average expected cost per unit time over an infinite time span. The case in which the life distribution of the units is exponential is investigated in detail, with numerical examples included.