随着市场经济的发展,我国企业的股份制改造正蓬勃开展起来,作为其基础工作的企业资产评估也越来越为人们所重视。为了保证资产评估结果的合理公允,在国家尚未制订有关资产评估的完善的法规、制度的前提下,笔者认为,资产评估工作应遵循以下八个基本原则:一、独立性原则。企业的资产评估工作一般由经过政府机关批准的专职评估机构来进行,如获得资产评 Along with the development of market economy, the shareholding system reform of our country’s enterprises is flourishing, and the enterprise assets appraisal as its basic work is also paid more and more attention. In order to ensure the fairness and fairness of the assets appraisal results, under the premise that the state has not formulated the perfect laws and regulations on assets appraisal, the author believes that the following eight basic principles should be followed in asset appraisal: First, the principle of independence. Assets evaluation of enterprises generally by government agencies approved by the full-time assessment agencies to carry out, such as access to assets evaluation