事业单位国有资产评估理论浅析

随着事业单位资产规模的日益增长,在较好满足各项事业发展和公共服务职能履行的同时,某些地方对庞大资产的管理却存在着漏洞,尤其是随着事业单位改革的深入,国有资产流失较为严重,加强事业单位资产管理,加强对其评定估算是防止流失的重要手段。结合财政部出台的《事业单位国有资产管理暂行办法》,在事业单位资产评估理论包括资产评估的含义、法规依据、程序、需评估事项等方面给予了浅显的分析,力求为事业单位资产管理人员提供一定的参考。

Preliminary Analysis on Theory of National Assets Evaluation in Institutional Units

With the increasing assets scale in institutional units, the management of massive assets in some localities can better satisfy the development of various undertakings and the performance of public service functions; at the same time, there are gaps. In particular, as the reform of institutional units deepens and national assets more seriously loose, strengthening the asset management, evaluation and estimation in institutional units bec, omes an important method to prevent the loss of national assets. This paper preliminarily analyzes the theory of assets evaluation in institutional units （including meanings, legal basis, procedure, matters to be evaluated, etc.） in combination with the ＂Temporal Method of National Asset Management in Institutional Units＂ issued by the Ministry of Finance, PRC, so as to provide a reference for asset management personnel in institutional units.