引言:中国资产评估协会于2009年12月18日发布的《投资性房地产评估指导意见(试行)》和《资产评估准则——珠宝首饰》两项新准则,不仅适应了新的经济发展形势,符合市场经济和评估行业发展的要求,而且对于完善我国资产评估准则体系,指导和规范相关领域的资产评估执业行为,维护社会公共利益和资产评估有关各方的合法权益具有重要意义。 Introduction: The two new guidelines issued by China Assets Appraisal Association on December 18, 2009, “Guiding Opinions on Investment Real Estate Appraisals (Trial Implementation)” and “Assets Appraisal Criteria - Jewelry”, have not only been adapted to the new economic development situation, In line with the market economy and assess the development of the industry requirements, but also for the improvement of China’s asset evaluation criteria system, guide and regulate the relevant areas of asset valuation practice, safeguarding the public interest and assets evaluation of the legitimate rights and interests of all parties concerned is of great significance.