资产评估立法中若干问题的思考

Pondering of Some Problems about Assets Valuation Legislation

本文认为,《资产评估法》不仅应调节资产评估机构和评估师,还应调节与评估行业有关的各个方面;对于涉及社会公共利益的行为,必须规定应当进行评估(即强制评估);评估机构可以采用普通合伙制、特殊的普通合伙企业和有限责任公司制等组织形式;在《资产评估法》中对于评估准则应单独规范,明确其法律地位,提高其法律效力。

This paper considers that Assets Valuation Law should not only regulate appraisal institutions and valuers, but also all aspects relative to appraisal industry. While compulsory evaluation should be ruled as to behaviors that refer to social public benefits. Appraisal institutions can adopt different forms of organization such as common partners system, special common partners corporation and limited liability company system, etc. Besides, Assets Valuation Law should normalize valulation standards separately, explicit its legal status, enhance its force adeffect.