中美资产评估准则比较与启示

Comparison and Enlightenment of Assets Appraisal Criteria between China and America

我国资产评估行业从20世纪80年代末起步至今已走过二十多个年头,资产评估准则也经历了一个从无到有的过程。美国的资产评估行业在经历了上百年的发展日趋成熟。基于资产评估准则的对比分析,中国资产评估准则发展应注意加强可操作性,实现准则修订的常态化,尊重利益相关者的诉求,促进资产评估准则统一,深化资产评估研究等。

The assets appraisal industry in China has passed more than 20 years since the end of 1980s,assets appraisal criteria also developed from nothing.In United States,the assets appraisal industry experienced hundreds of years of development.Based on the comparison analysis between China and America assets appraisal criteria,the results provide some enlightenment that we should enhance operability,revise criteria regularly,respect the requirement of stakeholders,promote the unity of assets appraisal criteria and deepen assets appraisal research.