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The Study on the Valuation Quality Problem of Power Enterprise

Author: ChenYaLi
Tutor: ZhaoXiCang
School: Jiangsu University
Course: Accounting
Keywords: Power enterprises Asset evaluation Assess the quality of assets Countermeasure system
CLC: F426.61
Type: Master's thesis
Year: 2005
Downloads: 354
Quote: 1
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Abstract


The power assets assessment of China's electric power enterprise financing optimized combination of power assets, and played an important role in safeguarding the legitimate rights and interests of property rights. But as China's electric power system reform trot promote the existence of deep-seated problems of power enterprises and assessment agencies operating mechanism for the assessment of \increasingly prominent issue, which seriously damaged the social image of the asset appraisal industry, to influence asset evaluate the status and role in a market economy, and also limits the development of the asset appraisal industry itself. How to improve the assessment of the quality of the power assets, has become the reality of the practice and urgent task, it has important theoretical research and practical application value. Theory of asset evaluation study, economics, financial management, auditing, and other disciplines, the main line assessment of quality problems to the power of corporate assets, using the method of combining normative analysis and empirical analysis to assess the quality of assets in the scientific definition of connotation, on the basis of the quality characteristics and identified a clear asset evaluation, combined with a typical case analysis, a comprehensive and systematic analysis of the quality of the current situation of the electric power enterprise asset evaluation, impact factors, causes and countermeasures. Believes that the current China's electric power enterprise asset assessment there is a single method of assessment, the assessment is not standardized, the assessment of the quality of personnel is not high, less reliable assessment results, focus on performance for low-quality asset assessment of electric power enterprises, the main reason is because assess the needs of the power enterprises of high-quality assets, the failure of the supply of high-quality asset evaluation of power assets assessment, and monitoring the quality of electricity assets assessment system is imperfect, and the non-market for electricity trading of property rights. In this regard, the need to the attention of policy-oriented stakeholders to assess the quality of assets, enhance the demand for high-quality assets assessment; through the introduction of competition in the assessment project mechanisms, strengthen the construction of the assessment team's power assets, improve asset evaluation of information technology and network level, to promote the supply of high-quality asset evaluation; same time, should also vigorously improve the electricity assets assess the quality of the regulatory system, give full play to the self-regulatory supervision of the Association for the Evaluation of assets, improve asset assessment and professional standards system, and raise the quality level of electricity enterprise asset evaluation .

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