要搞好企业转制改革,首先必须要搞好企业的资产评估。只有通过中介机构合法正确地评估好企业的资产,才能明确企业的债权债务(资产和负债),确定企业的自有资金(所有者权益称净资产),才能和其他企业实行联营、兼并或与外商合资,或出让给职工。因此搞好企业转制的资产评估,是企业转制工作的先决条件,它的好坏将直接影响到改制工作的质量。近期,企业转制改革的资产评估与以往的资产评估大不相同。过去,委托单位总希望评估价值能够高一点,而近期,在转制评估时,委托单位却希望评估价值低一些,甚至要越低越好。这是以往资产评 To do a good job in restructuring the enterprises, we must first of all do a good job in assessing the assets of the enterprises. Only through the intermediary agencies legally and correctly assess the assets of enterprises in order to clear the company's debt (assets and liabilities), to determine the enterprise's own funds (the owner's equity, said the net assets), and other enterprises can be associated, merger or Foreign joint venture, or sold to workers. Therefore, to do a good job in asset restructuring of enterprises is a prerequisite for the restructuring of enterprises, and its quality will directly affect the quality of restructuring. Recently, the asset valuation of the restructuring of enterprises has been very different from the previous asset evaluation. In the past, the commissioning party always hoped that the value of the appraisal could be higher, and in the recent transitional appraisal, the applier wanted the appraisal value to be lower, or even lower, the better. This is a past asset rating