论文部分内容阅读
近年来,我国资产评估行业发展迅猛,资产评估从业机构有了长足发展,不仅兼职从事资产评估业务的会计师事务所、审计事务所、财务咨询公司等评估机构在数量和质量上有了很大发展,而且陆续出现了一批专职从事资产评估业务的机构。特别是1991年国务院91号令《国有资产评估管理办法》公布实施以来,专职资产评估机构发展迅猛,中央和各省相继成立了一些较大规模的专职资产评估机构,而且随着资产评估工作重要性的逐步提高,越来越多的会计师事务所、审计事务所、财务咨询公司等
In recent years, the rapid development of China’s asset valuation industry, assets assessment practitioners have made great progress, not only part-time in the asset assessment business accounting firms, audit firms, financial consulting firms and other assessment agencies in terms of quantity and quality have been greatly developed , And one after another appeared a group of full-time agencies engaged in asset valuation business. Especially since the promulgation of the State Council’s Decree No. 91 of 1991 on the Measures for the Management of State-owned Assets and Assets, the full-time asset appraisal institutions have witnessed rapid development. Some large-scale specialized asset appraisal institutions have been set up successively by the Central Government and the provinces. With the importance of assets appraisal work Gradually improve, more and more accounting firms, audit firms, financial consulting firms, etc.