| 仪器设备资产评估研究 |
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| 引用本文： | 钟振余,郑春龙,邵红艳.仪器设备资产评估研究[J].实验科学与技术,2008,6(4):131-133. |
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| 作者姓名： | 钟振余 郑春龙 邵红艳 |
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| 作者单位： | 宁波大学设备与实验室管理处,浙江,宁波,315012 |
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| 摘 要： | 提出了仪器设备静态资产和动态资产概念,通过引入仪器设备折旧系数,延伸了仪器设备资产的静态价值含义。基于高校实验仪器设备资产不具备市场交易属性的前提,建立了仪器设备静态资产和动态资产评估模型,分析了仪器设备资产价值与高校人才培养、科研活动、经费投入及管理模式等各因素的关联影响,介绍了资产评估的方法及途径。
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| 关 键 词： | 资产评估 静态资产 动态资产 |
Study on Equity Evaluation for Instruments and Equipments in Universities |
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| ZHONG Zhen-yu,ZHENG Chun-long,SHAO Hong-yan.Study on Equity Evaluation for Instruments and Equipments in Universities[J].Experiment Science & Technology,2008,6(4):131-133. |
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| Authors: | ZHONG Zhen-yu ZHENG Chun-long SHAO Hong-yan |
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| Institution: | ( Equipment and Laboratory Office, Ningbo University, Ningbo 315211, China ) |
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| Abstract: | The concepts of static asset and dynamic asset have been brought forward for instrument and equipment.By using depreciation rate,the idea of static asset value has been further broadened.Due to the reason that instruments and equipments in higher educational institutions can not be traded on markets,the paper has built the evaluation model for those instruments and equipments in terms of both static and dynamic assets.The interactive relationships among equity value,academic talents,research,investment and management are analyzed.The ways of equity evaluation are introduced. |
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| Keywords: | instrument and equipment equity evaluation static asset dynamic asset |
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