目前，中国资产评估行业在过去十几年外延式快速发展的基础上，已转入侧重于理论研究、制度规范和提高行业素质的内涵式发展阶段。资产评估准则制订和实施已成为行业进一步发展的重要因素。任何一项制度安排和选择都不是随意决定的，而是根据成本收益分析来决策。制度变迁中的 At present, on the basis of the epitaxial rapid growth in the past decade or more, China’s asset valuation industry has shifted to the connotative stage of development focusing on theoretical research, institutional norms and the improvement of industrial quality. The development and implementation of asset valuation standards has become an important factor in the further development of the industry. Any one of the institutional arrangements and options are not arbitrarily decided, but based on cost-benefit analysis to make decisions. System changes