Abstract: China is a large reservoir country, with more than 98,000 reservoirs, which has created huge wealth for the society and is also a huge social asset so that the assets of reservoir dams should be evaluated. However, there is no professional evaluation method for water conservancy assets in China. If the conventional method suitable for ordinary assets is used to evaluate the assets of reservoir dams, the results often cannot reflect the reality. Based on the accumulated work experience of 25 water conservancy asset evaluation projects participated intermittently, this paper proposes to use the project function state method to evaluate the reservoir dam assets in order to explore the problem-solving.

Key words: project function status, replacement cost, annual newness rate, present value of income, make use of the storage capacity, flood control storage capacity, dam asset segmentation, operating/public welfare assets

摘要： 我国是水库大国,有水库9.8万余座,为社会创造了巨额财富,也是社会一笔巨额资产,应对水库大坝资产进行评估。但是,我国尚无水利资产专业评估方法,如采用适用于普通资产的常规方法评估水库大坝资产常使成果不能反映实际。文中基于笔者断续参加的25个水利资产评估项目工作经验积累,提出以项目功能状态法评估水库大坝资产,以探索问题解决。

关键词: 项目功能状态, 重置成本, 年成新率, 收益现值, 兴利库容, 防洪库容, 大坝资产分割, 经营/公益性资产