资产评估师的职业道德关系到评估市场的正常运行,而资产评估师的职业道德中包含着经济性的内容。本文主要从评估师职业道德的宏观经济性和微观经济性进行了分析,并提出道德建设的经济手段是建立资产评估师职业道德的评价体系。 Assets appraiser’s professional ethics is related to the evaluation of the normal operation of the market, and asset appraiser’s professional ethics contains economic content. This article mainly analyzes the macroeconomic and microeconomic of the professional ethics of appraisers and proposes that the economic means of moral construction is to establish the appraisal system of the professional ethics of asset appraisers.