对我国资产评估准则制定的若干思考

Reflection on making standards of assets evaluation in China

制定资产评估准则对于促进我国资产评估行业的发展具有重要意义。本文分析了我国在制定资产评估准则时存在的一些问题:缺少统一的立法支持;评估理论和实践基础薄弱;参与制定者不具有广泛性。并对我国资产评估准则的制定提出了一些思路:坚持符合国情并适度超前的原则;高度重视职业道德;保持准则体系的科学合理和灵活性;注意与其他准则和法规的衔接。

Making standards of assets evaluation is very important for the development of the trade of assets evaluation in China. This article analyzes some problems in the making our country' s standards of assets evaluation. For lack of the support of uniform legislation the fundamental of theory and practice are poor and the makers are short of representative. Then the author puts forwards some means for making standards of assets evaluation in China. The standards should be consistent with our country and be in advance properly. The standards must lay strengths on professional ethics. The system of the standards should be scientific and flexible. The standards should coordinate other standards and laws.