高校资产估价三原则

由于固定资产数额大、分布广 ,资产新旧程度不一 ,出现了资产多价并存 ,同类资产价格差异的现象 ;由于价格体制改革以来 ,物价波动给固定资产价格带来了不同程度的影响 ;又由于高校资产属于非经营性质 ,不计折旧、不摊成本等原因 ,使固定资产的账面价值与实际价值的差异和背离较大。因此 ,在高校资产估价中 ,应把握好三个原则 ,即资产的客观性原则、现实性原则、适宜性原则 ,以确保高校国有资产的价值准确和保值增值。

The Three Evaluation Principles of to Assets In Universities And Colleges

Because of the large amount of fixed assets, their wide distributions and their different conditions of being new and old, there are different prices of the same asset. Because of the reform of price system, the price fluctuation brings great influence on prices of fixed assets. And because the assets of universities and colleges have a non profitable character, no depreciation and no sharing the costsetc, there exist greater differences between book value and actual value of fixed assets and deviation from one another. Therefore, in the evaluation of fixed assets, the three principles should be held, that is the objectivity, reality and appropriation principle, thus ensure the value of state owned assets accuracy and their guaranteed increments.