| 对经济评价中固定资产余值回收的初步探讨 |
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| 引用本文： | 刘斌,易维容,宋玉琳.对经济评价中固定资产余值回收的初步探讨[J].西南石油大学学报（社会科学版）,2017,26(2):82-84. |
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| 作者姓名： | 刘斌 易维容 宋玉琳 |
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| 作者单位： | (1.中国石油辽河油田分公司勘探开发经济评价中心,辽宁 盘锦 124010; 2.中国石油辽河油田分公司勘探开发研究院) |
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| 摘 要： | 经济评价中回收固定资产余值是在评价期期末,固定资产净值以资金回收的形式进入现金流。由于固定资产投资方式的不同(如一次性投资和滚动投资)以及评价期长短的不同(一般6至15年),回收固定资产余值对经济评价结果影响很大,甚至于改变项目可行性的结论。通过对不同投资方式及评价期开发方案的经济评价,提出了对固定资产净值处理方法的探讨。
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| 关 键 词： | 固定资产投资 固定资产净值 开发方式 经济可行性 |
| 收稿时间： | 2003-04-02 |
DISCUSSION OF THE RECOVERY OF RESIDUE VALUE OF THE FIXED ASSETS |
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| LIU Bin YI Wei-rong SHONG Yu-lin ..DISCUSSION OF THE RECOVERY OF RESIDUE VALUE OF THE FIXED ASSETS[J].Journal of Southwest Petroleum University(Social Sciences Edition),2017,26(2):82-84. |
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| Authors: | LIU Bin YI Wei-rong SHONG Yu-lin |
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| Institution: | ( Liaohe Oilfield Company, Panjing Liaolin 124010,China) |
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| Abstract: | In Economic Evaluation, the residue value of the fixed asset was that the net value of the fixed assets flowed into the cash flow as cash recovery at the end of the evaluation term. Because of different kinds of fixed asset investment (singular or progressing), and different terms of evaluation (generally ranges from 6 to 15 years), the recovery of the residue value of the fixed asset may influence the final result of the economic evaluation greatly, even change the conclusion on the feasibility of the project. This article discussed the approaches dealing with the residue value of fixed assets based on the economic evaluation on different development plans of different types of investment and evaluation terms. |
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| Keywords: | fixed asset investment net value of fixed asset development method economic feasibility |
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