关于制订中国资产评估准则的思考

Discussions on the Formulation of Chinese Assets Valuation Standards

随着我国评估业的发展,我国迫切需要一部资产评估准则。资产评估准则来源于实践,并对实践活动有指导作用。加快制订我国资产评估准则不仅是提高我国评估质量的需要,也是防范评估风险,评估业健康发展的需要。在准则的制订中,应首先建立统一的资产评估基本准则,并且符合中国国情特点,同时借鉴国外较为成熟的评估准则。

A set of assets valuation standards is urgent needed in China along with the development of Chineseappraisal profession. Speeding up formulation the Chinese assets valuation standards is not only thedemand for improving quality of Chinese appraisal, but also for guarding against valuation risk andkeeping healthy development in WTO. A unified basic standard of assets valuation should be formu-lated firstly. Whole set of standards should be tallied with Chinese situations and learned mature expe-riences from oversea.