首页|剩余收益法在公园水面使用权价值评估中的应用研究

剩余收益法在公园水面使用权价值评估中的应用研究

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随着国有资产盘活的不断推进,盘活行政事业性单位的国有资产越发具有迫切性,所涉资产的估值或定价为资产评估机构带来了新的挑战,尤其对盘活共享共用资产所涉补偿费用标准的评估,成为该背景下的评估难点领域,如何合理确定其评估范围、评估方法和各关键评估参数是资产评估机构亟待解决的问题.国有公园水面的使用具有共享共用资产的典型特征,同时也是国有资产盘活的重点领域,因此,本文以国有公园A水面的使用权价值评估为例,重点探究了出租方式下盘活资产过程中所涉使用权价值和租金的确定逻辑,探索剩余收益法在公园水面使用权和水面租金评估中的适用性.本文研究的实践启示在于,利用剩余收益法能够较好解决现今疑难评估项目的资产评估问题,尤其通过引入分成比这个指标将租赁合作项目的净利润在出租方和承租方之间进行分配,较好平衡了共享方之间的利益诉求,为国有资产盘活中共享共用项目的评估提供了解决方案.
Research on the Application of Residual Income Method in the Evaluation of the Value of Water Surface Use Rights in Park A
With the continuous advancement of the revitalization of state-owned assets,it is more and more urgent to revitalize the state-owned assets of administrative institutions,and the valuation or pricing of the assets involved has brought new challenges to asset appraisal institutions,especially for revitalization.The assessment of the compensation fee standard involved in the sharing of shared assets has become a difficult area of assessment in this context,and how to reasonably determine the assessment scope,assessment method and key points Valuation parameters are an urgent problem for asset appraisal agencies.Therefore,this paper takes the evaluation of the value of the right to use the water surface of state-owned park A as an example,and focuses on the revitalization of assets under the leasing mode.The logic of determining the value of the right of use and the rent involved in the process explores the applicability of the residual income method in the evaluation of the right to use the water surface of the park and the rent of the water surface.The practical implication of this paper is that the residual income method can be used to solve the asset valuation problems of current difficult valuation projects,especially through introduction.The sharing ratio distributes the net profit of the leasing cooperation project between the lessor and the lessee,which better balances the interests of the sharing party and provides a solution for the evaluation of the shared project in the revitalization of state-owned assets.

Revitalization of state-owned assetsWater surface use rightsValue assessmentResidual income method

赵晗宇、何可达、翟进步、朱军

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中国进出口银行云南省分行,云南昆明 650000

云南财经大学会计学院,云南昆明 650000

中央财经大学资产评估系,北京 102206

中和资产评估有限公司,北京 100027

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国有资产盘活 水面使用权 价值评估 剩余收益法

2024

中国资产评估
中国资产评估协会

中国资产评估

CSTPCDCHSSCD
影响因子:0.164
ISSN:1007-0265
年,卷(期):2024.(9)