首页|重整企业新质生产力的挖掘与评价和评估研究

重整企业新质生产力的挖掘与评价和评估研究

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生产力有现实、可能和潜在的形态,破产重整是解放生产力与发展新质生产力的制度,新质生产力不仅包括新兴行业或未来产业,还包括部分传统的产业升级.新质生产力是创新起主导作用,创新的基础和成果是知识资产,知识资产具有边际效益递增性.在梳理重整企业核心业务的基础上,将知识资产价值衡量分为现实的、可能的、潜在的三种形态,提出重整企业新质生产力的梳理内容与挖掘方法.全要素生产率大幅提升是新质生产力的核心标志,确定二要素C-D生产函数作为全要素生产率评价模型,并提出重整企业全要素生产率衡量参数的考量要点.新质生产力形成需要新技术转化,提出知识资产价值评估需考量转化成本;结合重整企业特点,提出宜采用投资价值类型评估非数据知识资产、数据资产价值.最后结合某重整案例,对全要素生产率评价、知识资产价值评估进行解析.
Research on the Exploration,Evaluation,and Assessment of New Quality Productivity Forces in Reorganized Enterprises
Productivity exists in three forms:actual,potential,and latent. Bankruptcy reorganization serves as a mechanism for unleashing productivity and developing a new quality productivity force. This new quality productivity force. includes not only emerging industries and future industries but also the upgrading of certain traditional industries. Innovation plays a leading role in this new quality productivity force,with knowledge assets serving as the foundation and outcome of innovation. Knowledge assets have increasing marginal benefits. Based on a review of the core business of reorganized enterprises,the value of knowledge assets is categorized into three forms:actual,potential,and latent. Methods for sorting and extracting the new quality productivity force in reorganized enterprises are proposed. A significant increase in total factor productivity is the key indicator of new quality productivity force. The Cobb-Douglas production function with two factors is selected as the evaluation model for TFP,and key considerations for assessing TFP in reorganized enterprises are proposed. The formation of new quality productivity forces requires the conversion of new technologies,and it is suggested that the cost of conversion should be taken into consideration when assessing the value of knowledge assets. Considering the characteristics of reorganized enterprises,it is proposed to use an investment value type approach to assess the value of both non-data and data-related knowledge assets. Lastly,a case study of a reorganized is presented,analyzing the evaluation of total factor production and the value of knowledge assets.

Reorganized enterprisesNew quality productivity forcesSorting and extractingAssessment of total factor productivityKnowledge asset appraisal

高文忠、王进江、张维军

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北京中企华资产评估有限责任公司,北京100020

重整企业 新质生产力 梳理与挖掘 全要素生产率评价 知识资产评估

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.(12)