浅析我国资产评估对象的分类

Research on the Classification of the Objects Valued in China

资产评估对象的分类是制定资产评估具体准则的前提。我国资产评估对象的划分与财务会计总分类账户对资产的划分相同，由此所产生的弊端已不利于评估行业独立发展，特别是对流动资产是否应作为评估对象，在业内一直存在较大争议。

ABSTRACT:The classification of the object valued is a prerequisite for us to draw up the assets valuation standards in detail. Now in China, the classificati on of the objects valued is the same as that in general accounting ledger. This is unfavorable for valuation industry to develop independently. Whether the curr ent assets could be considered as objects is still in dispute.