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随着改革开放和公有制基础上有计划的商品经济的发展，资产在价值形态上的评估和计量显得越来越重要。它既是促进社会主义有计划商品经济的发展，优化国有资产管理的一项重要的基础工作；又为资产合理补偿、完善经济核算、考核企业经营实绩提供了依据，同时也为资产优化配置和合理流动，维护不同所有者、经营者之间的合法权益提供价值尺度；并在对外开放、引进外资中成为平等互利、维护国家权益的重要防线。 新中国建立以来，资产价值形态的计量在一定范围常常遇到并发挥了积极的作用。但资产评估作为在价值形态上对资产较为科学的计量，并发展为社会化、专业化的公正性咨询业务，在我国还只是刚刚开始。有关资产评估价值形态计量的目的、依据、程序和标准，在特定目的下评估所适用的技术方法和技能，评估行业管理的途径和方法等，涉及基础理论、应用理论、操作技能和管理技能等众多领域，对许多从事实际工作的同志来说，还非常陌生。为了帮助大家尽快熟悉资产评估业务，掌握有关政策和基本操作技能，在国家国有资产管理局评估中心的大力协助下，本刊自这一期起举办《资产评估系列讲座》，供同志们学习参考。
With the development of the planned commodity economy based on the reform, opening up and public ownership, asset valuation and measurement in terms of value have become more and more important. It is not only an important basic work to promote the development of socialist planned commodity economy and optimize the management of state-owned assets, but also provide the basis for reasonable asset compensation, perfecting economic accounting and assessing the operating performance of enterprises, and also for the optimal allocation of assets and reasonable Liquidity and safeguarding the legitimate rights and interests of different owners and operators; and opening up to the outside world and introducing foreign investment have become an important line of defense for equality and mutual benefit and safeguarding the rights and interests of the state. Since the founding of New China, the measurement of the form of asset value has often encountered and played a positive role in a certain range. However, asset valuation as a more scientific measurement of assets in terms of value and its development into a socialized and professional fair consultation business has only just begun in our country. The purpose, basis, procedures and standards for the evaluation of the value of the asset valuation, the assessment of the applicable technical methods and techniques for specific purposes, the assessment of the ways and means of industrial management, etc., involving basic theory, applied theory, operational skills and management skills Many fields are still very strange to many comrades engaged in practical work. In order to help you get acquainted with the asset valuation business as soon as possible and master the relevant policies and basic operational skills, we have organized a series of “Asset Assessment Lectures” since this issue for our comrades to study and reference our projects with the help of the evaluation center of the State-owned Assets Supervision and Administration Commission .