对国有资产管理公司处置的不良资产通常应采用清算价格法进行资产评估，但现行资产评估理论对资产清算价格法研究不足。清算价格法适用于一切带有强制变现目的的资产评估，如企业破产清算、以资抵债、短期内处理闲置资产等也适用于房地产清算价格的评估。 The assets that should be disposed of by the state-owned asset management companies should usually be liquidated by the liquidation price method. However, the current asset valuation theory has not sufficiently studied the assets liquidation price method. The liquidation price law applies to all assets with the purpose of compulsory liquidation assessment, such as corporate bankruptcy liquidation, debt with debt, short-term disposal of idle assets, etc. also apply to the real estate liquidation price assessment.