工业设备地震灾害直接经济损失评估方法
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摘要
目前评估工业企业地震灾害直接经济损失方法中较成熟部分主要是针对厂房、办公楼等建构筑物的评估,还未有系统研究工业设备损失的评估方法。本文在总结国内外评估成果基础上,从财务会计角度提出了一种估算工业设备震害损失值的方法,并详细阐述了相关参数内涵及确定方法,最后以汶川地震中成都市医药制造行业为例简要说明评估过程,最终结果表明该方法具有一定的实际应用价值。
At present,estimation methods of direct economic losses of industrial enterprises due to earthquakes mainly focus on buildings and structures,such as plants and office buildings,and the research achievements in which are little.This paper presents a new method to estimate the direct economic losses of industrial equipment due to earthquakes from the angle of financial accounting.And it explains each parameter in the new estimation method.Eventually,this paper takes pharmaceutical industry of Chengdu City after Wenchuan Earthquake as an example to explain the estimation process.The final result shows that this new method can be of great use to related agencies and departments when they want to make decisions about disaster relief and recovery work.
引文
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