State-owned assets appraisal refers to the state-owned assets appraisal agency in accordance with national policies and specific purposes, follow certain principles and legal procedures, the use of scientific methods, the assessment and estimation of state-owned assets. The scope of state-owned assets appraisal includes assets**;Enterprise mergers, joint ventures, joint stock operations;Joint ventures or cooperative ventures with foreign companies, enterprises and other economic organizations or individuals;Liquidation of the enterprise;Enterprises and units change the nature of ownership;Other situations and behaviors that require asset appraisal in accordance with laws and regulations.
Holding the state-owned assets appraisal qualification certificate issued by the state-owned assets management department at or above the provincial level, the asset appraisal company, accounting firm, audit firm, financial consulting company or by the provincial or above state-owned assets management department approved by the provisional appraisal agency, may accept the asset occupancy unit entrusted to engage in state-owned assets appraisal business. The process of state-owned assets appraisal is as follows:
Apply for project approval. Units that need to carry out asset appraisal shall submit an application for asset appraisal to the state-owned asset management department according to their affiliation, and attach the property catalogue and relevant accounting statements before the appraisal. State-owned assets management departments in the receipt of the asset appraisal application, should be within the prescribed period of time for review, and make a decision on whether to carry out the assessment, notify the applicant and its competent department. Accordingly, the applicant entrusts an asset appraisal agency to conduct an asset appraisal.
Asset inventory. On the basis of a comprehensive inventory of assets, creditor's rights and debts of the asset occupancy unit, the entrusted asset appraisal agency shall verify whether the asset books are consistent with the actual situation and whether the business results are true, and make appraisals accordingly.
Appraisal Valuation. According to the original value, net value, degree of newness, replacement cost, profitability and other factors, the entrusted asset appraisal agency shall evaluate and value the asset value in accordance with the appraisal method prescribed by the state-owned asset management department, and submit the asset appraisal result report to the entrusted appraisal unit after the appraisal work is completed.
Acceptance confirmation. After obtaining the report on the results of the asset appraisal submitted by the asset appraisal agency, the occupying unit shall submit it to the state-owned asset management department to confirm the appraisal results. The state-owned asset management department shall review, verify and negotiate the report within the prescribed time limit to confirm the asset appraisal results and issue a confirmation notice. If the asset occupancy unit has any objection to the confirmation notice, it may apply to the superior state-owned asset management department for review within the prescribed time limit. The appraised value verified by the state-owned asset management department will be used as the basis for adjusting the book value of assets, determining the value of equity participation and setting the transaction**.
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