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什么是企业资产评估企业资产评估是我国企业体制改革和商品经济发展的必然产物。成立中外合资企业、组建股份公司、企业兼并、承包经营、租赁经营等都应进行资产评估;另外,抵押贷款、破产清算、经济担保、企业经营评价、企业参加保险等,也应进行资产评估。但目前有些资产评估工作的程序不够规范,评估的方法不够科学,评估工作过于粗简,囚而评佔的数值尚欠合理、正确。
What is enterprise asset assessment? Enterprise asset valuation is an inevitable outcome of China’s enterprise system reform and commodity economy development. The establishment of Sino-foreign joint ventures, the formation of joint-stock companies, mergers and acquisitions, contracted operations, lease operations, etc. shall be subject to asset evaluation; in addition, mortgage loans, bankruptcy and liquidation, economic guarantees, business management evaluations, and enterprises participating in insurance shall also be evaluated. However, at present, the procedures for some asset assessments are not standardized, the assessment methods are not scientific enough, the evaluation work is too simplistic, and the value of prisoners’ appraisal is not yet reasonable and correct.