| 化工建设在建和建成项目资产估价方法的研究 |
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| 引用本文： | 张前程,杨忠直. 化工建设在建和建成项目资产估价方法的研究[J]. 石油化工高等学校学报, 2000, 13(1): 77-80 |
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| 作者姓名： | 张前程 杨忠直 |
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| 作者单位： | 1. 内蒙古工业大学化工系,内蒙古呼和浩特,010062
2. 天津大学管理学院,天津,300072 |
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| 摘 要： | 化工项目建设，尤其是大型项目的建设，一般需要较长的时间，有时还要分期建设。这使得相同价值的资产在不同时期有了不同的价格，需按阶段对在建项目或建成项目的资产进行估价。目前，化工项目的资产管理依据理论上的探讨并不很多，通过价格的时间等价及资金的时间等价理论并借鉴了资产估价的基本方法，即资产成本法估价、资产收益法估价，探讨了化工建设项目分期的资产估价方法，即在建项目的资产估价、建成项目的资产估价，为化工项目在建设期和建成期的资产估价提供一些参考依据。
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| 关 键 词： | 资产估价； 化工项目； 在建项目； 建成项目； 分期建设项目 |
| 文章编号： | 1006-396X(2000)01-0077-04 |
| 修稿时间： | 1999-05-06 |
Study of Assets Valuation Methods for Chemical Engineering Building and Built Projects |
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| Zhang Qiancheng,Yang Zhongzhi. Study of Assets Valuation Methods for Chemical Engineering Building and Built Projects[J]. Journal of Petrochemical Universities, 2000, 13(1): 77-80 |
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| Authors: | Zhang Qiancheng Yang Zhongzhi |
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| Abstract: | It takes a long time to build a large chemical engineering project and sometimes it has to be done by stages. Therefore the identical value assets will get different prices in different stages, the evaluation of assets will be needed for projects building or having built. Theoretical exploration for assets management of chemical engineering projects is still few. By means of equivalent theories of commodity prices and the basic methods of assets evaluation, the methods of assets evaluation for chemical engineering projects by stages are approached. It can provide some basis of assets evaluation for chemical engineering projects building or having built. |
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| Keywords: | Chemical engineering projects Projects building Projects having built Projects implementing by stages |
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