论资产评估依据

Research on the Basis of Assets Valuation

资产评估依据又称估价依据。评估依据的搜集、鉴定和使用要注意合法性、相关性、可靠性、客观性、公正性、时效性、充分性等特征。

The collection, identification and usage of the valuation basis must pay attention to their legality, interrelation, reliability, objectivity, pendssibility, effectiveness and swhciency.