我国资产评估管理改革及其相关问题研究

The Managerial Innovation of Chinese Assets Valuation& Research on Related Problems

1991年11月,国务院颁布了《国有资产评估管理办法》,确立了我国国有资产评估管理的基本规范,标志着我国资产评估行业纳入了法制化管理范畴。十年来,我国国有资产评估工作取得了显著的成绩,资产评估业已同律师业、注册会计师业并列成为我国社会公认的三大中介性服务行业之一。但随着社会主义市场经济体制的建立与发展,我国资产评估管理方式的改革提上了议事日程,以2001年年末国务院办公厅转发财政部文件为标志,我国资产评估管理方式做了较大的改革。本文在简要叙述本次改革的内容及其意义的基础上,就我国资产评估管理的进一步改革及相关问题做了探讨。

There has been a great innovation on managerial methods of assets valuation symbolized by Ministry of Finances files handed out by the Department of States Office in the end of 2001Based on the concise narration of the contents and meanings of this innovation,this article does a further research on Chinese managerial method of assets valuation and related problems which include the subject of assets valuation,craft management of assets valuation,value manipulation of assets valuation and the relation between assets valuation and fair value in Accounting Standards.