资产评估是运用科学方法对特定资产价值作出正确评定与估量的经济分析活动。在商品经济非常发达的西方国家,资产评估早已成为产权让渡和资产流动的必要前提。过去,在传统的产品经济模式下,我国在理论上不承认企业资产的商品属性,在实践上不允许企业资产的买卖,因而也就谈不上资产评估。随着我国经济体制改革的不断深入,社会主义商品市场得到了稳步发展,劳动对象、劳动 Asset valuation is an economic analysis exercise that uses scientific methods to correctly assess and measure the value of specific assets. In western countries where the commodity economy is very developed, asset assessment has long been an essential prerequisite for the transfer of property rights and the flow of assets. In the past, under the traditional product economic model, China did not theoretically recognise the commodity attributes of corporate assets. In practice, it did not allow the sale of corporate assets, and thus it would not be able to talk about asset valuation. With the continuous deepening of China’s economic system reform, the socialist commodity market has developed steadily, with labor targets and labor.