我国资产评估准则与国际准则对比

Chinese Valuation Standards Compared with International Valuation Standards

资产评估准则直接影响着资产评估行业的发展,各国评估界都十分重视评估准则的设计和制定工作。由于各评估准则的制定背景不同,从而在准则制定主体及管理体制上存在差异,最终体现为准则结构及内容上的不同。为了深入理解我国资产评估准则,进一步了解我国资产评估准则与国际评估准则的差别,不断完善我国资产评估准则体系,促进我国资产评估准则体系的国际趋同,文中拟从准则制定主体、管理体制以及准则结构与内容等方面对我国资产评估准则与国际评估准则进行比较,以求不断完善我国资产评估准则体系,促进我国资产评估准则体系的国际趋同。

Valuation standards directly affect the development of the asset appraisal industry, countries to assess community attaches great importance to the assessment criteria for the design and development work. Due to the background of the development of guidelines for the assessment, which there are differences in the standard - setting body and management system, the ultimate expression of the different criteria on the structure and content. To understand China＇s asset valuation standards, further understanding of the difference between our asset evaluation criteria and international evaluation criteria, and constantly improve the our asset assessment criteria system, promote international convergence of asset valuation standards system, this paper main normative management system as well as guidelines compare structure and content of the our asset assessment criteria and the international Valuation Standards, in order to constantly improve our asset valuation standards system, and promote international convergence of asset valuation standards system.