资产评估的标准及其选择

ON THE SELECTION OF THE STANDARDS FOR ASSET ASSESSMENT

资产评估标准是选用资产估价所适用的价格标准的准则．国际通用的价格标准主要有：重置成本标准、收益现值标准、变现净值标准和清算价格标准。每种价格标准都有其特定的内涵和适用性，无论质还是量，它们之间都存在较大差异．因此，在资产评估中，根据特定目的与条件合理选用评估标准，对于解决目前存在的评估标准选用不规范问题、提高评估质量都具有重要意义．

The standard for the asset assesment is the criterion of the price standardapplicable to the asset assonment. The common price standards internationally used aremainly :standard for replacement cost, standard for present retums value,standard fornet cash value and standard for liquidation price.Every price standard has its own specificconnotation and applicability,and each of the standards shows greater difference with theothers whether in quality or in quantity.Therefore it is of considerable significance to settlethe problems,such as the non-standardized use of the assessment criteriom at present andimprove the quality of assessment by choosing the reasonable standard according to thespecific purpose and requirement in asset assessment.