资产评估与辩解市场:一个需求与供给的分析框架

Assets Appraisal and Market Excuses:A Demand and Supply Analytical Framework

文章目的在于对我国在改革开放三十周年的资产评估研究现状,做一综合认识和评价。伴随着市场经济体制改革和对外开放不断稳步推进,我国资产评估业发展神速,市场地位凸显,在保障投资者利益、促进资源配置效率等方面发挥着越来越重要的作用。文章基于辩解市场视角,分析了促进我国资产评估发展的理论需求和理论供给的现状,发现我国资产评估理论研究长期滞后于实践,目前评估业的健康发展与资源配置功能正经历着"瓶颈"现象,从而解释了当前加强资产评估研究与科研管理的重要性,对高校促进学科建设和人才培养创新,将具有一定的现实意义。

In memory of Reform and Policy for thirty years, the purpose of this paper is to make the understanding and evaluating of the assets appraisal research in China. Going with continually advance of market economic reform Opering - up foreign, the assets appraisal industry has being developed quickly. Its market force is strengthened and played more and more important roles in protecting investor＇s interest and promoted resources allocation. On market excuses perspective, this paper analyses the status quo of appraisal theory demand and supply which promote the development of assets appraisal industry, and suggests that the healthy development and allocation function of assets evaluation are experiencing ＂bottle - neck＂ currently. So this paper interprets the importance to strengthen the appraisal theory research and scientific management, which will make important senses to understand discipline instruction and professional training pattern.