对制订《中国资产评估准则》的建议

Suggestions about Drawing up the China Assets Valuation Standards

资产评估的理论根源于古典经济学和现代经济学，不是会计学。在制定评估准则时，应重视研究经济学的基本理论。

The theory of assets valuation takes its source at the classical andmodern economics, not the accounting. The ba8ic theory of the economics must beresearched during the period of drawing up the valuation standards. The valuationstandards should not have the standard of current assets valuation, but the valuationstandard used for financial report and relative account items should be drawing up