目前,伴随着我国经济转型的不断深入,我国资产评估工作得到了广泛发展,取得了骄人的成绩。财务会计工作是经济建设中不可缺少的基础性工作,和会计工作一样,资产评估工作也是服务于现代市场的重要工作手段。它们在工作上既有联系又存在区别。本文通过研究两者的之间的联系,并更好的理解两者的工作内容,并在实际工作中更好的开展工作。 At present, along with the deepening of China’s economic restructuring, China’s asset evaluation has been widely developed and remarkable achievements have been made. Financial accounting is an indispensable basic work in economic construction. Like accounting, asset appraisal is also an important means of working in the modern market. They have both connections and differences in their work. This paper studies the relationship between the two and better understand the work of both, and work better in practical work.