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第一章总则 第一条为规范注册资产评估师执业行为,保证执业质量,明确执业责任,维护社会公共利益和资产评估各方当事人合法权益,制定本准则。 第二条本准则所称资产评估,是指注册资产评估师依据相关法律、法规和资产评估准则,对评估对象在评估基准日特定目的下的价值进行分析、估算并发表专业意见的行为和过程。 本准则所称注册资产评估师,是指经过国家统一考试或认
Chapter I General Provisions Article 1 These Guidelines are formulated in order to regulate the practice of registered assets appraiser, ensure the quality of practicing, clarify the practicing responsibilities, safeguard public interests and safeguard the legitimate rights and interests of all parties involved in the appraisal of assets. Article 2 The valuation of assets as mentioned in the present Guidelines refers to the behavior and process of a registered assets appraiser analyzing the value of the appraised object under a specific purpose of the appraisal reference day according to relevant laws, regulations and assets appraisal criteria, and evaluating and issuing professional opinions . The registered capital appraisers mentioned in these standards refer to those who pass the national unified examination or recognition