Research On Valuation Quality Of The Power Supply Enterprise Fixed Assets

The electric power supply enterprises belong to large or medium-sized state-owned enterprises, which have accumulated a large number of non-operating assets under long-term planned economy system, are in an urgent to deepen the restructuring of the system and mechanisms, besides relevant state-owned assets should be evaluated. With the quick advancing of electric power system restructuring, problems of electric power assets-valuation are increasingly deeper. In order to improve the valuation quality of the especially electric power assets, strengthen the management of state-owned assets, prevent blindly loss of the state-owned assets value, besides to make sure the value increment in state-owned assets, this paper mainly focus on discussing valuation quality problems of the power supply enterprise fixed assets. Firstly, basing on the current situation of valuation quality in assets evaluation industry, this paper analyzes the existing problems, the principal don’t actively cooperate with the assessment, assessment agency quality is not high,besides lack of supervision and other regulators. Basing on research achievement in recent years, assumes that there are some factors affecting valuation quality. Then confirm those quality factors and the degree of influence of various factors by questionnaire. Basing on the survey results, analyse the specific role of each assest assessment quality factor. Secondly, discuss the specificity of the power supply enterprises business and state-owned assets, combining with the assets management of electric power supply enterprises to analyze the necessity and situation of fixed assets valuation activities. Thirdly, the paper explores factors that affect assets-valuation quality in the power supply enterprises, and try to rate fixed assets valuation activities of the power supply enterprises for evaluating the merits of assets valuation quality.This article regards on the theories of economics, asset valuation, statistics and the others as the guide, discussing the definition and meaning, standards and quality characteristics of the assessment qualilty, analysing factors affecting the quality of assessment. Then analysing the influences by the questionnaire. Using normative analysis and empirical analysis methods, summaries typical cases, generalizes electricity power assets quality factors systematically. By assessing the quality score of the case, and basing on the final scores, divide the assessing quality of assets by different quality grades. Judge the quality of valuation by quality grades. This article use the case of one fixed-asset valuation activity of the electric power supply enterprise, analyze the valuation thing, and score on this valuation activity by the quality of power supply enterprise fixed assets assessment scale designing before. Then process the data by using statistical methods. Besides, determining the pros and cons in valuation quality, then analyze the actual influence of every factor, put forward countermeasures and suggestions to improve the quality of the power supply enterprise fixed assets valuation basing on research results. In order to effectively prevent the loss of state assets, strengthen the power of state-owned assets management, and promote the prosperity of the electricity market, promote the development of asset valuation lines contribute.