文章來源：杭(hang)州國資委 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)資產(chan)(chan)(chan)合法(fa)權益，防止國(guo)有(you)(you)資產(chan)(chan)(chan)流(liu)失(shi)，杭州市(shi)國(guo)資委(wei)(wei)在資產(chan)(chan)(chan)評(ping)(ping)(ping)估(gu)(gu)(gu)中(zhong)(zhong)進一(yi)步加強了(le)有(you)(you)關制度(du)建(jian)設。一(yi)是(shi)加強資產(chan)(chan)(chan)評(ping)(ping)(ping)估(gu)(gu)(gu)內(nei)部審(shen)(shen)(shen)核(he)(he)(he)制度(du)。具體實(shi)施了(le)內(nei)部三級審(shen)(shen)(shen)核(he)(he)(he)制度(du)，嚴格審(shen)(shen)(shen)核(he)(he)(he)評(ping)(ping)(ping)估(gu)(gu)(gu)報(bao)告(gao)的(de)(de)合規(gui)性和合理性。二是(shi)建(jian)立(li)審(shen)(shen)(shen)核(he)(he)(he)意見交(jiao)流(liu)會制度(du)。評(ping)(ping)(ping)估(gu)(gu)(gu)報(bao)告(gao)經內(nei)部審(shen)(shen)(shen)核(he)(he)(he)后，召集本次評(ping)(ping)(ping)估(gu)(gu)(gu)機(ji)構(gou)、審(shen)(shen)(shen)計(ji)(ji)機(ji)構(gou)、資產(chan)(chan)(chan)占(zhan)有(you)(you)方(fang)(fang)和出(chu)資方(fang)(fang)召開審(shen)(shen)(shen)核(he)(he)(he)意見交(jiao)流(liu)會，研究(jiu)解決評(ping)(ping)(ping)估(gu)(gu)(gu)報(bao)告(gao)中(zhong)(zhong)的(de)(de)疑點(dian)、難(nan)點(dian)問(wen)題。三是(shi)規(gui)范(fan)評(ping)(ping)(ping)估(gu)(gu)(gu)方(fang)(fang)法(fa)。對涉及(ji)企(qi)業(ye)(ye)價值的(de)(de)評(ping)(ping)(ping)估(gu)(gu)(gu)項目(mu)原則上(shang)要求(qiu)采(cai)用兩種以上(shang)方(fang)(fang)法(fa)進行評(ping)(ping)(ping)估(gu)(gu)(gu)，從而有(you)(you)效(xiao)避(bi)免(mian)(mian)了(le)優質企(qi)業(ye)(ye)的(de)(de)商譽等(deng)無形資產(chan)(chan)(chan)價值的(de)(de)漏評(ping)(ping)(ping)。四是(shi)規(gui)范(fan)中(zhong)(zhong)介機(ji)構(gou)選(xuan)聘。資產(chan)(chan)(chan)清查(cha)專項財務(wu)審(shen)(shen)(shen)計(ji)(ji)、法(fa)定代(dai)表(biao)人離任審(shen)(shen)(shen)計(ji)(ji)和資產(chan)(chan)(chan)評(ping)(ping)(ping)估(gu)(gu)(gu)不得聘請同一(yi)家中(zhong)(zhong)介機(ji)構(gou)，促進了(le)評(ping)(ping)(ping)估(gu)(gu)(gu)、審(shen)(shen)(shen)計(ji)(ji)機(ji)構(gou)在資產(chan)(chan)(chan)清查(cha)等(deng)事項上(shang)互相監督，有(you)(you)效(xiao)防止了(le)資產(chan)(chan)(chan)漏評(ping)(ping)(ping)和評(ping)(ping)(ping)估(gu)(gu)(gu)過程中(zhong)(zhong)可能(neng)出(chu)現(xian)的(de)(de)舞弊現(xian)象(xiang)。五是(shi)完善評(ping)(ping)(ping)估(gu)(gu)(gu)項目(mu)委(wei)(wei)托方(fang)(fang)制度(du)，有(you)(you)效(xiao)避(bi)免(mian)(mian)了(le)評(ping)(ping)(ping)估(gu)(gu)(gu)機(ji)構(gou)礙于委(wei)(wei)托方(fang)(fang)情面而低評(ping)(ping)(ping)的(de)(de)現(xian)象(xiang)，防止了(le)國(guo)有(you)(you)資產(chan)(chan)(chan)流(liu)失(shi)。