文章來源(yuan)：杭州(zhou)國資委(wei) 發布時間：2009-05-21
去年杭州市進一步加強了對資產評估的監管，評估后凈資產增值較大。全年資產評估項目共53個，其中核準項目8個，備案項目45個。涉及企業賬面資產總額112.41億元、負債總額82.71億元、凈資產29.7億元。評估后凈資產48.30億元，凈資產增值率為62.63%。
為維護國(guo)有(you)(you)資(zi)(zi)(zi)(zi)產(chan)(chan)合法(fa)(fa)權益(yi)，防(fang)(fang)止(zhi)(zhi)國(guo)有(you)(you)資(zi)(zi)(zi)(zi)產(chan)(chan)流失(shi)，杭(hang)州(zhou)市國(guo)資(zi)(zi)(zi)(zi)委(wei)在資(zi)(zi)(zi)(zi)產(chan)(chan)評(ping)(ping)(ping)(ping)估(gu)中(zhong)進(jin)一步加強(qiang)了(le)有(you)(you)關制度(du)(du)(du)建設。一是加強(qiang)資(zi)(zi)(zi)(zi)產(chan)(chan)評(ping)(ping)(ping)(ping)估(gu)內(nei)部(bu)審(shen)核(he)制度(du)(du)(du)。具體實施了(le)內(nei)部(bu)三(san)(san)級審(shen)核(he)制度(du)(du)(du)，嚴(yan)格審(shen)核(he)評(ping)(ping)(ping)(ping)估(gu)報告的合規(gui)性和(he)合理性。二(er)是建立審(shen)核(he)意(yi)見(jian)交流會制度(du)(du)(du)。評(ping)(ping)(ping)(ping)估(gu)報告經內(nei)部(bu)審(shen)核(he)后，召集(ji)本次評(ping)(ping)(ping)(ping)估(gu)機(ji)構(gou)(gou)、審(shen)計機(ji)構(gou)(gou)、資(zi)(zi)(zi)(zi)產(chan)(chan)占有(you)(you)方(fang)(fang)和(he)出資(zi)(zi)(zi)(zi)方(fang)(fang)召開審(shen)核(he)意(yi)見(jian)交流會，研究解(jie)決評(ping)(ping)(ping)(ping)估(gu)報告中(zhong)的疑點(dian)、難(nan)點(dian)問題。三(san)(san)是規(gui)范(fan)評(ping)(ping)(ping)(ping)估(gu)方(fang)(fang)法(fa)(fa)。對(dui)涉及企業價值的評(ping)(ping)(ping)(ping)估(gu)項(xiang)目(mu)(mu)原(yuan)則上要求采用兩種(zhong)以(yi)上方(fang)(fang)法(fa)(fa)進(jin)行評(ping)(ping)(ping)(ping)估(gu)，從(cong)而有(you)(you)效避免了(le)優(you)質企業的商譽等無形資(zi)(zi)(zi)(zi)產(chan)(chan)價值的漏評(ping)(ping)(ping)(ping)。四是規(gui)范(fan)中(zhong)介機(ji)構(gou)(gou)選聘(pin)。資(zi)(zi)(zi)(zi)產(chan)(chan)清查專(zhuan)項(xiang)財務審(shen)計、法(fa)(fa)定(ding)代表人離任審(shen)計和(he)資(zi)(zi)(zi)(zi)產(chan)(chan)評(ping)(ping)(ping)(ping)估(gu)不得(de)聘(pin)請(qing)同一家中(zhong)介機(ji)構(gou)(gou)，促進(jin)了(le)評(ping)(ping)(ping)(ping)估(gu)、審(shen)計機(ji)構(gou)(gou)在資(zi)(zi)(zi)(zi)產(chan)(chan)清查等事項(xiang)上互相監督，有(you)(you)效防(fang)(fang)止(zhi)(zhi)了(le)資(zi)(zi)(zi)(zi)產(chan)(chan)漏評(ping)(ping)(ping)(ping)和(he)評(ping)(ping)(ping)(ping)估(gu)過(guo)程(cheng)中(zhong)可能出現(xian)的舞弊現(xian)象。五是完善(shan)評(ping)(ping)(ping)(ping)估(gu)項(xiang)目(mu)(mu)委(wei)托(tuo)方(fang)(fang)制度(du)(du)(du)，有(you)(you)效避免了(le)評(ping)(ping)(ping)(ping)估(gu)機(ji)構(gou)(gou)礙于委(wei)托(tuo)方(fang)(fang)情(qing)面(mian)而低評(ping)(ping)(ping)(ping)的現(xian)象，防(fang)(fang)止(zhi)(zhi)了(le)國(guo)有(you)(you)資(zi)(zi)(zi)(zi)產(chan)(chan)流失(shi)。