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对渔船资产评估方法进行了系统研究,介绍了重置成本法、市场比较法、收益法三种基本的资产评估方法在渔船资产评估中的应用,建立了相应的数学模型,并首次将现值法应用于渔船资产评估中.对渔船重置成本估算进行了研究,提出了船换算法、分项估算法和重置核算法;结合渔船的行业特点,提出了观察法、报废船龄法和修复费用法来确定渔船的成新率;对渔船资产评估中的影响因素进行了阐述.所研究内容可供其他类型船舶资产评估借鉴.
This paper systematically studies the methods of assessing the assets of fishing vessels, introduces the application of resettlement cost method, market comparison method and income method in the assessment of fishing vessel assets, establishes the corresponding mathematical model, and for the first time presents the present value Method is applied to the assessment of the assets of fishing vessels.Research on the estimation of replacement cost of fishing vessels is carried out and the methods of ship conversion, sub-estimation and reset calculation are put forward. Combined with the characteristics of fishing vessels, the methods of observation, Rehabilitation cost method to determine the new rate of fishing vessels; on the assessment of the impact of the assets of the fishing vessel were described.The contents of the study can be used for other types of ship assets assessment reference.