What does asset appraisal include?

1. The appraisal of contracted and leased operating assets aims at evaluating the operating performance of enterprises or operators;

2. Assets appraisal of joint ventures, joint-stock enterprises and Sino-foreign joint ventures aims to determine the reasonable rights and interests of investors as the present value of assets;

3, asset auction, transfer, bankruptcy liquidation of asset evaluation, the purpose is to determine the reserve price of asset auction;

4, mortgage loans, economic guarantee assets evaluation, the purpose is to determine the present value of enterprise assets, to obtain credit;

5. The purpose of tax assessment is to determine the tax payable.

Asset appraisal refers to the professional service behavior of the appraisal institution and its appraisal professionals to evaluate and estimate the real estate, movable property, intangible assets, enterprise value, asset loss or other economic rights and interests according to the entrustment, and issue an appraisal report.

Extended data

The following behaviors must be evaluated.

1. Auction and transfer of assets;

2, enterprise merger, sale, joint venture, joint-stock operation;

3. Establish Sino-foreign joint ventures or Sino-foreign cooperative ventures with foreign companies, enterprises and other economic organizations or individuals;

4. Enterprise leasing;

5. Asset mortgage and its guarantee.

Asset appraisal mainly plays the following three roles:

1, advisory role

In a sense, asset appraisal is a kind of professional technical consulting activity with consulting function. The function of consultation means that the conclusion of asset appraisal provides professional appraisal opinions for asset business. Although this opinion itself has no enforcement effect, it can be used as a reference for the parties to ask and bid.

2. Forensic function

Forensic examination includes identification and proof. Appraisal is an independent judgment made by experts on the current price of asset transactions according to professional principles, which provides theoretical and factual support for this judgment and makes it reasonable and well-founded.

3. Promotion effect

The promotion of asset appraisal is mainly manifested in three aspects: first, it can promote the optimal allocation of resources; Second, it can promote owners to safeguard their legitimate rights and interests; Third, it can promote the internationalization and further opening of asset appraisal.

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