资产评估机构的发展和改革

The Development and Reform of Assets Appraisal Companies

９９０ 年５ 月发布的《资产评估机构管理暂行办法》及同年９ 月发布的《关于从严审批资产评估机构评估资格的通知》是审批、设立和管理评估机构的法规性文件。１９９３ 年对《资产评估机构管理暂行办法》进行了修订， 并与同年３ 月份发布了《关于从事证券业务的资产评估机构资格确认的规定》。截止到１９９９ 年６ 月，全国有评估机构３９３４ 家，其中有证券业资格的１１６ 家，专营机构占４２％ ，兼营机构占５８％ 。１９９８ 年底，会计师行业实行改制，紧随其后，１９９９年７

The Provisional Methods of Assets Appraisal Companises was in May 1990 and the Announcment on the Seriously Examine and Giving the Qualification of the Assets Appraisal Organizations was issued in September 1990 which were legislative do cuments concerning examine, establishement and management of those organizations.The earlier one was revised in 1993,and in March 1993,the Regulation on Identification Appraisal Qualification of the Companies Dealing with Bonds Business was issued. By the end of June 1999, there are been 3934 appraisal companies national-wide consisting 116 with the qualification of dealing with the sesurities and 42%of them were special