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中国的资产评估行业是一个年轻的行业,虽然发展迅速,并已有十多年的历史。但无论是基础理论研究、评估实践操作、政策法规环境,市场服务机制以及行业自身建设等方面均存在诸多不足。这其中,评估准则建设的滞后显然是十分重要的一个方面。所以,中国资产评估协会从2001年颁布《资产评估准则-无形资产》以来,今年又陆续颁布了《资产评估准则-基本准则》和《资产评估职业道德准则-基本准则》,而且今后还将继续颁布一系列其他的准则。从这一点讲,可以说中国的资产评估行业进入了一个准则的时代。
China’s asset valuation industry is a young industry, though it has developed rapidly and has more than 10 years of history. However, there are many deficiencies in both basic theoretical research, assessment practices, policies and regulatory environment, market service mechanism and industry self-construction. Among them, the lag in the construction of assessment criteria is obviously a very important aspect. Therefore, since China Assets Appraisal Association promulgated the “Assets Valuation Criteria - Intangible Assets” in 2001, this year has successively promulgated the “Assets Valuation Standards - Basic Standards” and “Assets Valuation Code of Ethics - Basic Standards”, and will continue in the future Issued a series of other guidelines. From this point of view, it can be said that China’s asset valuation industry has entered an era of guidelines.