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资产评估是商品经济条件下优化资产价值管理的基础工作。就目前资产评估的现实要求看,迫切需要建立起一整套的规范体系,资产评估的标准与方法问题即是其中主要内容。一、关于资产评估的标准 1.资产评估中价值的含义一般意义上,资产评估是指资产评估者(主体)依据资产评估的目的和要求对特定资产(客体)在评估时点价值的确认。资产评估的标准实质上是指确认资产价值的标准。通常,依不同的评估目的和要求,资产评估中的价值可能是指下述三项。
Asset appraisal is the basic work to optimize asset value management under the conditions of commodity economy. With regard to the current requirements for asset assessment, it is imperative to establish a complete set of normative systems. The standards and methods of asset assessment are the main contents. I. Criteria for asset valuation 1. Meaning of value in asset valuation In general, asset valuation refers to the determination of the value of a specific asset (object) at the time of valuation by the asset appraiser (subject) based on the purpose and requirements of the asset assessment. The criteria for asset valuation essentially refer to the criteria for recognizing the value of assets. In general, depending on the purpose and requirements of the assessment, the value of the asset assessment may refer to the following three items.