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依照《国有资产评估管理办法》（国务院９１号令）及其施行细则规定，行政、企事业单位处置国有资产应当委托有财政部颁发评估资格证的中介机构进行资产评估。其评估结果作为资产处置的底价（基准价）。同时，依据相关国有资产管理法规，行政、企事业单位处置国有资产，应当委
In accordance with the Measures for the Administration of State-owned Assets Valuation (State Council Decree No. 91) and its implementation rules, administrative organs and institutions shall entrust an intermediary institution that has issued an assessment qualification certificate with the Ministry of Finance to conduct an asset evaluation when disposing state-owned assets. The result of the evaluation is used as the reserve price for asset disposal (base price). At the same time, according to the relevant state-owned assets management laws and regulations, administrative, enterprises and institutions dispose of state-owned assets,