资产是评估的对象、有关资产本质的理论也是评估理论的基础，但在我国资产的概念更多的是从会计角度出发的，评估中资产定义也过多地体现了会计的计量性质。本文从资产评估的几个基本问题入手、结合资产评估的前提假设、原则，试图从评估中的资产与其它领域的资产的区别于联系中把握资产的概念。 Assets are the object of assessment. The theory of the nature of assets is also the basis of assessment theory. However, the concept of assets in our country is more from an accounting point of view. The definition of assets in assets valuation also embodies the metrological nature of accounting. This article starts from several basic problems of asset appraisal and combines the assumptions and principles of asset appraisal with the premise of trying to grasp the concept of asset from the difference between appraisal assets and assets in other fields.