Abstract: The project functional state method is an asset evaluation method that the author, together with friends in the asset evaluation field, recently proposed to adapt to the characteristics of water conservancy projects. This method comprehensively analyzes and judges the future economic benefits of the appraised water conservancy project by reviewing the functional state, management work state, and upstream water and sediment state of the hydraulic structures of the appraised water conservancy project, and then calculates the value of the project assets, gives a relatively practical evaluation result, and illustrates the application of this method through practical cases.

Key words: project function status, income approach, cost method, reservoir, dam, asset evaluation

摘要： 项目功能状态法是笔者会同资产评估界朋友最近提出的一种适应水利工程特点的资产评估方法。该方法通过考察被评估水利项目的水工建筑物功能状态、管理工作状态、上游来水来沙状态等,综合分析判断被评估水利项目的未来期经济效益,进而计算项目资产价值量,给出较为贴近实际的评估结果,并结合实践,通过实际案例说明该方法的应用。

关键词: 项目功能状态, 收益法, 成本法, 水库, 大坝, 资产评估