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资产评估是国有资产发生产权变动时必须进行的一项工作,也是国有资产管理的一项基础工作,它是我国经济体制改革进一步深化中遇到的一个新问题。其目的是为了推动国有资产的合理流动和优化组合,促进生产要素的合理配置和有效使用,保护产权主体之间的合法权益,确保国有资产不受损害。但在资产评估工作中如何才能达到上述目的,尚有很多问题需要研究,其中,资产评估与资产计价的区别就是我们必须首先解决的问题之一。因为,有许多同志在论述和撰文研究该问题时,往往将二者混淆,理论上的混淆必然导致实际工作中的失误,进一步导致决策上的失误。资产评估和资产计价在理论上是两门利学,在实践中是两项工作,其区别如下:
Assets assessment is a work that must be carried out when property rights change occurs in state-owned assets. It is also a basic work of state-owned assets management. It is a new problem encountered in the further deepening of China’s economic system reform. Its purpose is to promote the rational flow and optimization of the state-owned assets portfolio, to promote the rational allocation of production factors and the effective use of the protection of the legitimate rights and interests between the main property rights to ensure that state-owned assets are not damaged. However, there are still many problems that need to be studied in the process of asset appraisal. Among them, the difference between asset appraisal and asset appraisal is one of the problems we must solve first. Because many comrades often confuse the two while they are discussing and writing about the issue, the theoretical confusion will inevitably lead to mistakes in the actual work and lead to further mistakes in decision-making. Assets valuation and asset pricing in theory is a two-door learning, in practice is two jobs, the difference is as follows: