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近年来,随着资产评估作用的不断提升,会计领域与资产评估产生了密切的联系。对资产评估与会计关联系的研究与分析有利于对二者进行深层次的理解与掌握,实现资产评估与会计的协调发展,为现代市场经济运用的优化发展提供条件。基于此,本文通过从资产评估与会计的概述出发,对资产评估与会计的联系与区别进行了分析与阐述。
In recent years, with the continuous improvement of asset valuation, the field of accounting has been closely linked with asset valuation. The research and analysis on the relationship between asset appraisal and accounting are beneficial to the deep understanding and mastery of the two, to achieve the coordinated development of asset appraisal and accounting, and to provide the conditions for the optimal development of modern market economy. Based on this, this paper analyzes and expounds the relationship and difference between asset appraisal and accounting through the overview of asset appraisal and accounting.