Asset evaluation business classification

The main body of asset assessment refers to the undertaking of the asset evaluation business, specifically the employees of the asset evaluation work, and the evaluation agency composed of the appraisal personnel. The following is the classification of the asset evaluation business I compiled. I hope it will be helpful to everyone.
(1) General assessment business
The general evaluation business is our business for the evaluation, estimation and the evaluation report of the clear assessment objects. This type of business is mainly based on the purpose of providing reference value for assets and equity prices in transactions. The symbol of its completion is to issue an asset evaluation report. Asset assessment, various intangible asset evaluations, and corporate value assessment; including the evaluation of the assets or portfolio assets of various disposal methods of property rights, such as leasing, contracting, bankruptcy, liquidation, auction, use of the right to use, etc. The evaluation of the purpose of compensation, loss of loss, and property value evaluation involved in the case. The benchmark date for evaluation is generally current or recent, and the current state is currently.
(2) Evaluation and consulting business
Evaluation and consulting business to provide consulting services to evaluate means. For consulting services such as planning, mergers and acquisitions, and research and seminars of industry policies and regulations, technical standards, financial advisors, consulting related majors, etc. For example, the purpose of the assessment itself is clearly determined to evaluate the consultation or value analysis, such as the evaluation of financial non -performing assets; when other measurement methods cannot achieve the purpose, the evaluation measurement method may be used; Enterprise survey, various data decision management and management. The external manifestations of the evaluation report include consulting reports, evaluation and consulting reports, value analysis reports, diligence investigation reports, project proposal, feasibility study reports, etc. The duration of its benchmark date can be currently, but it is more about the future Essence
(3) Evaluation and review business
evaluation and review business is mainly to meet the needs of enterprise acquisitions, asset transactions, and asset value adjustment. It includes both industry supervision and inspection and components of consultation. The needs of the needs are to purify the evaluation environment and raise the level of the appraiser's practice; the latter is to accept the appraisal business before the entrusting party makes the acquisition, mergers and acquisitions, and other investment and financing decisions. ) Re -evaluated matters or results, or re -estimate on the impact of asset status or other special matters within the validity period of the assessment. The external manifestation of its report is to issue an evaluation consultation report, evaluation supplementary report or value analysis report. In essence, evaluating and reviewing business plays a role in consulting. The tense of the benchmark date is generally the past tense, and the tense of the current state is the current tense when evaluating the supplementary report. We believe that the evaluation of financial reports should be evaluation and review business, because the recognition of asset value in the financial report is an accounting behavior, and its continuous records reflect the result of accounting confirmation. The evaluation value can directly enter the accounting system. At present, it is still a question that needs to be treated with caution. The evaluation industry only uses the value of evaluation to discover the necessary review and adjustment of the accounting measurement results.
Oxical review of asset evaluation
. The professional training target of asset evaluation
This training with solid economics and management theoretical knowledge, master the theory and method of modern asset assessment, and have related asset evaluation related The knowledge and ability of the work can work in asset evaluation companies, accounting firms, state -owned asset supervision and management institutions, judicial institutions, industrial and commercial enterprises, and financial insurance industries, and other specialized talents engaged in asset evaluation business and management.
. The main discipline of asset evaluation:
The management, microeconomics, macroeconomics, economic law, tax law, marketing, financial, statistical, management information system, asset evaluation, primary school, primary school Accounting, financial management, financial accounting, cost management accounting, audit, mechanical and electrical equipment evaluation, corporate value assessment, intangible asset evaluation, and educational economics.
. The professional direction of asset evaluation:
A asset evaluation professional direction is mainly divided into the following categories, namely corporate value assessment, intangible asset evaluation, mining rights evaluation, real estate assessment, and jewelry evaluation. It should be pointed out that in recent years, with the proposal of carbon neutrality and the innovation of global ecological concepts, the evaluation of natural resources and its protection assets has also been paid more and more attention.
A asset evaluation function
1. Consultation function
In in a sense, asset evaluation is a professional technical consulting activity, which has the role of consulting. The role of consultation refers to providing professional valuation opinions for asset assessment conclusions for the asset business. Although the opinion itself does not have the effect of enforcement, it can be used as a reference for the parties' asking and bids.
2. Evidence function
The composition consists of two parts: identification and proof. The identification is an independent judgment made by the current price of the current asset transactions based on the professional principles, and the proof provides the theoretical and factual support for the judgment to make it reasonable and well -founded.
3. Promotional role
The promotion role of asset evaluation is mainly manifested in three aspects: first, it can promote the optimized allocation of resources, the other is to promote the maintenance of property rights to protect their legitimate rights and interests, and the third is to promote asset evaluation The internationalization and further opening of work.
A asset evaluation rules
. Asset assessment must be held by specialized institutions and personnel with professional knowledge;
. Asset assessment must have legal basis and in accordance with relevant regulations and policies;
. Asset assessment must follow the applicable principles;
. Asset assessment must meet the prescribed evaluation procedures and standards;
5． Asset assessment must use scientific evaluation methods and unified currency units for pricing.
Asset assessment elements
. The main body of asset assessment, that is, professionals who conduct asset evaluation;
. The object of asset evaluation is the object of the assessment;
. The purpose of asset assessment, that is, the reasons for asset assessment;
. The standards for asset evaluation, that is, the price and technology of asset evaluation basis;
5. The procedures for asset assessment, that is, the specific links and steps of the asset evaluation;
. The method of asset assessment, that is, the evaluation and use of various special methods stipulated in the state;
7. The benchmark date of the assessment, that is, the time of the evaluation;
8. The type of evaluation is the value attribute of the assets identified during the assessment.
A asset evaluation business classification
. The asset evaluation of contracting and leasing operations is to evaluate the operating performance of enterprises or operators;
. The asset assessment of joint venture, shareholding operations, and joint venture between China and foreign -foreign joint ventures is to determine the reasonable rights and interests of the parties to invest in the current value of assets;
. The asset assessment of asset auction, transfer, and bankruptcy liquidation is to determine the base price of asset auction;
4. The asset evaluation of mortgage and economic guarantee is to determine the current value of the enterprise assets and obtain credit;
5. The tax asset assessment is to determine the taxable amount.
Asset assessment standards
If according to my country's asset evaluation management requirements and international asset evaluation practices, asset evaluation standards in asset evaluation include four types of reset costs, current market prices, revenue present value, and liquidation prices.
1. Reset cost
The reset cost is also called current cost or reset value. It refers to the cost of resetting the assets according to the current conditions and the cost consumed by the asset in the state. The reset cost is the same as historical costs. It also reflects the price of all expenses during the construction of asset purchase, transportation, installation, and commissioning. Fixed calculation determined purchase price. In a new state, assets are consistent with historical costs if the price remains unchanged. However, because the assets have a period of length or shorter in an enterprise, during this period, due to changes in price, loss, technology, etc., the cost of resetting of assets and historical costs have different.
The price standards for resetting costs as assets, overcoming the historical cost standards to ignore the value distortion caused by technological progress and inflation, and can objectively reflect the real price of assets more objectively and fairly. However, the cost of resetting costs is not a total of ten dollars. It ignores the profitability of assets, and has a large subjectivity, and does not apply to evaluate the overall assets of most enterprises.
The reset cost standards must be based on the premise of renewal of assets. If the assets change the purpose or interrupt the operation, other price standards should be used in the evaluation. There are specific factors that are renewed, renewed, and transferred in the form of assets. Different forms of renewal will affect the cost of resetting costs.
. The current market price
The current market price refers to the sales price of intangible asset evaluation in the open market. This sales can be actual sales or simulation sales. The current market price should be in full market competition, neither parties in the transaction have monopoly and forced, and both parties have enough time and ability to understand the truth. They have independent judgment and rational choices. The basic factors that determine the current market price of assets are: the cost price of the asset itself. Generally speaking, the price of assets depends on its production cost; the current functional conditions, quality factors, technical parameters and losses of assets will be high -quality in general; Seeking, the price will decline; if you want to be greater than the supply, the price will be on.
Under the current circumstances, asset evaluation standards have not been completely formed, market information channels are not smooth enough, and the practical experience of appraisers needs to be further improved. Therefore, in addition to land and housing assessment, the current market price as the price is marked, which is difficult to evaluate some assets.
3. The current value of the income
Paping to the current value of the future net cash flow generated by the asset assessment. The essence of the current value is the principal market price, which is the principal of the surplus value. Under market economy conditions, the direct purpose of investor investment is to obtain expected returns. Under normal operating conditions, investors want to obtain more returns, and they must increase investment or increase their yields in the asset party. The greater the value of the investment, the greater the value, and the smaller the other. From the purpose of the principal movement, the principal and income can be transformed into each other. Essence This has formed two concepts: one is the principal yield, that is, the ratio of the principal and expected income of the input, the other is the principal of the revenue, that is, the expected return to the ratio of the principal. The current value of the income is the business after the annual expected income except after the principal yield.
The price standards for assets with the present value of income means that the asset owners flow is not the general commodity sale, but the assets as the ability to buy and sell, and the intangible asset evaluation will be stable in the expected income:
Assets to the present value = income now = expected income/applicable asset yield
The current value standards in the application have two deficiencies in the application. First, the expected income and asset yields that determine the current value of the income to the current value difficulty. The second is to use the expected income as the basis for being evaluated as the value of assets. It seems to have nothing to do with the asset entity itself, so it is difficult to use. But despite this, the present value of the income still has its unhappy superiority.
The current value standard is that under the premise of the continuous operation of the enterprise, the asset assessment standards can only be the overall asset or the asset with a separate profitability, and it is more scientific to apply it under the conditions of the expected income.
4. Clear price
This liquidation price refers to the state of the enterprise's intangible asset assessment stopped operation or bankruptcy. It is required to handle its assets in a real time in a certain period of time to settle the asset value used in debt and distribution under the surplus equity conditions, which is also the asset value, that is, that is, is also The price of asset auctions under normal market conditions. There are many reasons for the suspension of enterprises, maybe bankruptcy or break, or the expiry of the cooperation. However, no matter what the reason is stopped, its core issue is to pay off debt, and it is usually repaid in cash. This determines the basic characteristic of the liquidation price is rapid realization. Due to the limitation of the deadline and the restrictions of the buyer, the price is generally lower than the current market price. The liquidation price is mandatory liquidation price, orderly liquidation price and continuous liquidation price. Taking the liquidation price as the valuation standard of assets is called the liquidation price standard.
The price standards for asset evaluation business shall be selected according to the nature of the asset business, the purpose of the assessment, and the prerequisites. In principle, the type and price type of asset evaluation should be strictly matched, and there is no mutual replacement problem of asset evaluation criteria. However, in practice, due to the needs of various reasons and evaluation conditions, the necessity of price type replacement may occur during specific operations. In some cases, this replacement may also improve the evaluation quality and asset business quality, and it is also convenient for practical operation.