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主持人语：评估报告是评估服务成果的载体。评估程序是评估师形成评估结论的一系列工作步骤。正在制定中的资产评估报告准则和资产评估程序准则引进了一些新的概念。从本辑开始，我们陆续介绍这些概念。
The conclusions reached by valuers in the valuation analysis are communicated to the client in a valuation report. Valuation report is a document that records the instructions for the assignment, the basis and purpose of the valuation, and the results of the analysis that led to the opinion of value. A Valuation Report may also explain the analytical processes undertaken in carrying out the valuation, and present meaningful information used in the analysis.
评估师执行评估业务所形成的评估结论通过评估报告提供给客户。评估报告是记录评估业务的约定、评估基础（价值类型）和评估目的以及支持形成评估意见的分析结果的文件。评估报告也需要解释在执行评估业务过程中所进行的分析过程，并提供分析中所使用的有用信息。
The Valuation Report indicates the value conclusion. It contains the name of the Valuer and the date of the valuation. It identifies the property and property rights subject to the valuation, the basis of the valuation, and the intended use of the valuation. It discloses all underlying assumptions and limiting conditions, specifies the dates of valuation and reporting, describes the extent of the inspection, refers to the applicability of valuation standards and any required disclosures, and includes the Valuer’s signature.
评估报告载明评估结论。报告中包括评估师姓名、评估基准日，说明被评估的资产及其权益，评估价值类型以及期望用途。评估报告应披露所有重要的假设和限制条件、评估基准日和评估报告日，说明对评估对象进行勘察的情况，说明所执行的评估准则，根据要求提供必要的披露，并包括评估师的签名。
The critical importance of a Valuation Report, the final step in the valuation process, lies in communicating the value conclusion and confirming the basis of the valuation, the purpose of the valuation, and any assumptions or limiting conditions underlying the valuation. The analytical processes and empirical data used to arrive at the value conclusion may also be included in the Valuation Report to guide the reader through the procedures and evidence that the Valuer used to develop the valuation.
作为评估程序的最后一步，评估报告的重要性在于提供评估结论，确认所评估的价值类型、评估目的和任何支持评估的假设或限制条件。评估报告中也可能需要提供形成评估结论的分析过程及相关经验数据，以帮助报告阅读者理解评估师执行评估业务的过程和采用的证据。
Each analysis, opinion, or conclusion that results from a valuation must be communicated in a manner that is meaningful to the intended user and will not be misleading. The type, content and length of a report vary according to the intended user, legal requirements, the property type, and the nature and complexity of the assignment. However, even if a client asks for a report that does not include detailed documentation, the valuer must undertake the analysis required by the assignment as set by the scope of work. In such a case all material, data, and working papers used to prepare the valuation are kept in the valuer’s file. The extent of file documentation depends on the type of report prepared. A less detailed report will require more file documentation, while a more detailed report will require little external documentation.
评估过程中的每项分析、意见或结论应当以有意义的方式提供给期望使用者，不得误导。评估报告的类型、内容和长度需根据期望使用者、法律要求、被评估资产类型、评估业务的性质和复杂程度的不同而变化。然而，即使客户所要求的评估报告不是很详细的文件，评估师仍然需要根据评估业务所确定的评估工作范围开展分析工作。在此类情况下，评估过程中所使用的所有材料、数据和工作文件必需保留在评估师的（底稿）文件中。工作底稿的复杂程度与评估报告的类型相关。一份相对简单的评估报告需要更多的底稿文件，而一份详细的评估报告则需要较少的外部文件。
本期词汇
basis of the valuation
长期以来，我国资产评估界没有对这一概念及相关概念予以重视。该概念的实际意思对应的是基本准则中所提出的“价值类型”，指所评估的价值内涵和定义，如市场价值、投资价值等。由于习惯用语不同，导致价值类型所对应的英语名称很多。在IVS中称basis of valuation；在美国USPAP中称type of value；而在企业价值评估的术语中，又被称standard of value。
The conclusions reached by valuers in the valuation analysis are communicated to the client in a valuation report. Valuation report is a document that records the instructions for the assignment, the basis and purpose of the valuation, and the results of the analysis that led to the opinion of value. A Valuation Report may also explain the analytical processes undertaken in carrying out the valuation, and present meaningful information used in the analysis.
评估师执行评估业务所形成的评估结论通过评估报告提供给客户。评估报告是记录评估业务的约定、评估基础（价值类型）和评估目的以及支持形成评估意见的分析结果的文件。评估报告也需要解释在执行评估业务过程中所进行的分析过程，并提供分析中所使用的有用信息。
The Valuation Report indicates the value conclusion. It contains the name of the Valuer and the date of the valuation. It identifies the property and property rights subject to the valuation, the basis of the valuation, and the intended use of the valuation. It discloses all underlying assumptions and limiting conditions, specifies the dates of valuation and reporting, describes the extent of the inspection, refers to the applicability of valuation standards and any required disclosures, and includes the Valuer’s signature.
评估报告载明评估结论。报告中包括评估师姓名、评估基准日，说明被评估的资产及其权益，评估价值类型以及期望用途。评估报告应披露所有重要的假设和限制条件、评估基准日和评估报告日，说明对评估对象进行勘察的情况，说明所执行的评估准则，根据要求提供必要的披露，并包括评估师的签名。
The critical importance of a Valuation Report, the final step in the valuation process, lies in communicating the value conclusion and confirming the basis of the valuation, the purpose of the valuation, and any assumptions or limiting conditions underlying the valuation. The analytical processes and empirical data used to arrive at the value conclusion may also be included in the Valuation Report to guide the reader through the procedures and evidence that the Valuer used to develop the valuation.
作为评估程序的最后一步，评估报告的重要性在于提供评估结论，确认所评估的价值类型、评估目的和任何支持评估的假设或限制条件。评估报告中也可能需要提供形成评估结论的分析过程及相关经验数据，以帮助报告阅读者理解评估师执行评估业务的过程和采用的证据。
Each analysis, opinion, or conclusion that results from a valuation must be communicated in a manner that is meaningful to the intended user and will not be misleading. The type, content and length of a report vary according to the intended user, legal requirements, the property type, and the nature and complexity of the assignment. However, even if a client asks for a report that does not include detailed documentation, the valuer must undertake the analysis required by the assignment as set by the scope of work. In such a case all material, data, and working papers used to prepare the valuation are kept in the valuer’s file. The extent of file documentation depends on the type of report prepared. A less detailed report will require more file documentation, while a more detailed report will require little external documentation.
评估过程中的每项分析、意见或结论应当以有意义的方式提供给期望使用者，不得误导。评估报告的类型、内容和长度需根据期望使用者、法律要求、被评估资产类型、评估业务的性质和复杂程度的不同而变化。然而，即使客户所要求的评估报告不是很详细的文件，评估师仍然需要根据评估业务所确定的评估工作范围开展分析工作。在此类情况下，评估过程中所使用的所有材料、数据和工作文件必需保留在评估师的（底稿）文件中。工作底稿的复杂程度与评估报告的类型相关。一份相对简单的评估报告需要更多的底稿文件，而一份详细的评估报告则需要较少的外部文件。
本期词汇
basis of the valuation
长期以来，我国资产评估界没有对这一概念及相关概念予以重视。该概念的实际意思对应的是基本准则中所提出的“价值类型”，指所评估的价值内涵和定义，如市场价值、投资价值等。由于习惯用语不同，导致价值类型所对应的英语名称很多。在IVS中称basis of valuation；在美国USPAP中称type of value；而在企业价值评估的术语中，又被称standard of value。