资产评估价值标准的理论研究

Theoretic Research on Asset Appraisal Value

资产评估业作为一种为资产业务提供中介鉴证与咨询性服务的行业 ,其最基本的职能就是为资产的交易双方提供一种公平的价值尺度。有了这一尺度 ,微观上 ,买卖双方可以参照它顺利地进行资产业务。宏观上 ,资源向效益更高的企业或个人流动 ,资源得到优化配置。由于人们对价值有着不同的理解与理念 ,对资产业务也存在着不同的设想 。

Asset appraisal industry is a kind of industry which provids neutral appraisal service . Its primary function lies in providing a fair value standard for both sides among the businesses.Having this measure, in microcosm, buyers and sellers may smoothly make a deal. In macrocosm, resource can flow to enterprises or individual with high-efficiency, thus making the resource allocated favorably. For different people has his different understanding and notions of value, as well as having different ideas for various asset affairs, complying with what kind of value standard as the key point of relevant focus.