摘要
我国有关资产评估的立法,主要是围绕国有资产评估展开的。当前,国家加大了对私有财产的保护力度,非国有经济在社会经济运行中的地位越来越重要,非国有资产评估已构成评估工作的重要内容。文章提出,在这种情况下,必须打破所有制界限,建立全社会统一的资产评估立法体系,包括信息披露、复评估、民事赔偿责任等一系列规范非国有资产评估的法律制度,才能顺应市场经济发展的要求,加强国家对非国有资产评估的监管力度,保证资产评估业的健康发展。
The Legislation on Asset Evaluation of China is mainly concerning the State-owned Assets.Currently,the country began to increase the protection of the Private-owned Assets in a deeper and wider way.Since the Non-state-owned economy is playing a more and more important role in the economy system,the evaluation of non-state-owned assets is becoming an important content of asset evaluation.In such circumstances,we should break the restrict of ownership,set up a unified asset evaluation legislation system,set up a legal system ruling the information disclosure,re-evaluation,civil compensation and so forth.to cater the development of the market economy,enforce the supervising on non-state-owned asset e-valuation and ensure the well-ordered development of asset evaluation.
出处
《中国流通经济》
CSSCI
2004年第9期62-64,共3页
China Business and Market
关键词
非国有资产
资产评估
立法体系
法律责任
non-state-owned asset evaluation
legislation system
re-evaluation
legal obligation