随着我国社会主义市场经济体系的建立与完善，水电工程的资产评估业务日益增多。根据我国水电企业现状，当前水电工程资产评估常用方法是以重置成本法为主，收益现值法验证。重置成本法是以资产的重置成本和资产贬值为基础计算出来的资产净值。重置成本的确定有复原重置成本和更新重置成本两种方式。当现行采用的标准、材料、工艺、技术发生较大变化，尤其是被评估资产原购建时所采用的材料、技术被淘汰，应采用更新重置成本，反之则应用复原重置成本。在评估过程中需针对不同水电工程和同一工程各组成部分的不同特点，选择评估方法。收益现值法在水电工程资产评估中应用的主要方式是以净利润为基础的收益现值法和以现金流量为基础的收益现值法。合理选择资产评估方法和评估依据，从而达到评估内容全面真实，结果客观公正 With the establishment and perfection of China’s socialist market economic system, the asset valuation business of hydropower projects is increasing day by day. According to the status quo of hydropower enterprises in our country, the common method of asset valuation of hydropower projects is to use the method of replacement cost method and the present value of income method. The replacement cost method is based on the asset replacement cost and asset depreciation calculated based on the net asset value. Reset cost to determine the cost of replacement reset and reset replacement cost in two ways. When the existing standards, materials, processes and technologies have undergone major changes, especially the materials used in the initial evaluation of the assets purchased and constructed, the technologies will be eliminated and the replacement cost should be adopted. Otherwise, the replacement and replacement costs should be applied. In the process of assessment, the different assessment methods should be selected according to the different characteristics of different hydropower projects and the components of the same project. The present value method of return is applied to the valuation of hydropower projects. The main methods used are the present value method based on net profit and the present value method based on cash flow. Reasonable choice of assets assessment methods and assessment basis, so as to achieve the assessment of the contents of an entirely truth-seeking, objective and fair