【Key words】 Electrical Enterprise； Electric Power Assets； Asset-backed Securities； credit enhancement； special purpose vehicle；
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如何提高电力资产评估的质量，已成为实践提出的现实而迫切的课题，它具有重要理论研究和实际应用价值。
So how to raise the valuation quality of power enterprise becomes an urgent course in valuation study field, it has a great theoretical and practice meaning.
从高绩效电力资产模型产生的背景出发，介绍了模型的基本框架及其涵盖的主要业务，提出了实施高绩效电力资产模型的基本方法。
This paper introduces the historical background of high performance utility model(HPUM), the basic framework and the main business, and puts forwards the basic approach of HPUM implementation.
该公司所拥有的非矿产资产（例如，它持有一家电力公司的股份）可以变卖。
The firm also has non-mining assets (such as a stake in an electricity firm) that could be sold.
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