2000年在本市12家单位开展了资产评估收益法试点工作,近百个评估项目运用了收益法,取得了一定的成效。为了进一步在本市评估工作中推广收益法,现将有关事项通知如下:一、明确认识收益法与成本法的适用性和局限性。一般情况下,收益法适用于有预期收益的资产或持续经营企业;成本法适用于收益无法预计的资产或非持续经营企业。当企业持续亏损,拆零价值大于持续经营价值时,适用成本法评估。二、收益法推广单位的范围。本次收益法推广工作面向所有评估机构、区县国资管理部门和国资授权经营或委托监管单位。对于适用收益法的项目,各单位应积极使用收益法评估;对于使用成本法评 In 2000, 12 units in this Municipality carried out the pilot project of income assessment of asset appraisal, and nearly one hundred appraisal projects applied the income approach and achieved some success. In order to further promote income law in the assessment work in our city, we hereby notify you of the relevant issues as follows: 1. Clearly understand the applicability and limitations of the income law and the cost law. Under normal circumstances, the income method applies to the expected return of assets or going concern enterprises; cost method applies to the income of unpredictable assets or non-continuing operations. When enterprises continue to lose money, the value of the split is greater than the value of going concern, the cost method is applied. Second, the scope of income law promotion unit. The income law promotion work for all assessment agencies, state-owned assets management departments and state-owned authorized management or commissioned regulatory units. For projects that apply the income approach, all units should actively use the income approach to assess; for the use of cost assessment