1. Asset evaluation of contracting and leasing operations is for the purpose of evaluating the operating performance of enterprises or operators;
2. Asset evaluation of joint operations, joint-stock operations, and Sino-foreign joint ventures and cooperative operations , the purpose is to determine the reasonable rights and interests of all parties involved in the investment based on the current value of the assets;
3. Asset evaluation for asset auctions, transfers, and bankruptcy liquidations, the purpose is to determine the reserve price for asset auctions;
< p>4. The purpose of asset evaluation of mortgage loans and economic guarantees is to determine the current value of the company's assets and obtain credit;5. The purpose of asset evaluation for tax payment is to determine the amount of tax payable.
Asset appraisal refers to the professional service in which appraisal agencies and their appraisal professionals assess and estimate real estate, personal property, intangible assets, enterprise value, asset losses or other economic rights and interests according to entrustment, and issue appraisal reports. Behavior.
Extended information
The following actions must be subject to asset appraisal and project approval
1. Asset auction and transfer;
2. Enterprise merger and sale , joint venture, joint-stock operation;
3. Establishing a Sino-foreign joint venture or a Sino-foreign cooperative enterprise with foreign companies, enterprises, other economic organizations or individuals;
4. Enterprise leasing;< /p>
5. Asset mortgage and its guarantee.
Asset appraisal mainly plays the following three aspects:?
1. Consulting role
In a sense, asset appraisal is a profession Technical consulting activities have a consulting role. The role of consultation is to provide professional valuation opinions for asset business based on asset appraisal conclusions. Although the opinions themselves are not enforceable, they can be used as a reference for the parties' asking and bidding prices.
2. The role of authentication
Authentication consists of two parts: identification and evidence. Identification is an independent judgment made by an expert on the current price of asset transactions based on professional principles, and evidence provides theoretical and factual support for the judgment to make it reasonable and well-founded.
3. Promotional role
The promotional role of asset assessment is mainly reflected in three aspects: first, it can promote the optimal allocation of resources; second, it can promote property rights subjects to safeguard their legitimate rights and interests. Third, it can promote the internationalization and further opening up of asset evaluation work.
Baidu Encyclopedia - Asset Assessment