一、资产评估在国有资产管理中的地位资产评估是根据特定目的,遵循特定标准和程序,运用适当方法,以统一的货币单位,对资产实体以至预期收益的评价。在我国国有资产管理的实践中,进行资产评估是一项十分重要的工作。新中国成立后不久,为了确实掌握国家接管以及恢复、建设的国有资产状况,实现由供给制、半供给制向经济核算制的转变,于1951—1952年,由当时政务院财政经济委员会组织和领导了我国第一次国有企业的资产核资工作,发布了《国营企业资产清理及评估办法》,经过清产估价,1952 I. Status of assets assessment in the management of state-owned assets Asset assessment is based on specific purposes, following specific standards and procedures, applying appropriate methods, and using uniform monetary units to evaluate the value of the assets and thus the expected return. In the practice of state-owned asset management in China, asset assessment is a very important task. Shortly after the founding of New China, in order to truly grasp the status of state-owned assets taken over by the state and restored and constructed, the transition from the supply system to the semi-supply system was realized. From 1951 to 1952, the Finance and Economic Committee of the Government College at that time organized and led the country. The first time the state-owned enterprise’s assets and capital assets were issued, the Measures for the Assets Liquidation and Assessment of State-owned Enterprises was issued. After the settlement assessment, 1952