资产评估中相关会计问题研究

Research into the Accounting Problems in the Asset Evaluation

资产评估和会计核算密切相关,但二者的目的不同、具体处理方法不同,评估方法和会计方法在某些情况下会产生差异。要缩小评估方法和会计方法的差异,首先,要完善评估行业的法规体系,尽快制订中国的资产评估准则;其次,资产评估准则和会计准则之间要相互衔接、协调一致。

Asset evaluation is closely related to accounting, but the two are different in purpose and treatment, therefore causing divergences in the evaluation and accounting methods. It is necessary to narrow the divergence in between. First, it is critical to perfect the regulations in the trade of evaluation and to formulate the criteria in China; then asset evaluation and accounting criteria shall be connected and harmonized.