引言:2007年11月28日,中国资产评估准则体系正式发布,同时财政部和中国资产评估协会又共同发布了包括8项新准则在内的15项评估准则。准则体系的发布,标志着中国资产评估行业正在不断地规范发展。完善的准则体系是成熟中介行业的标志和象征。评估准则是规范和维护执业行为的准绳;是行业监管的依据;是 Introduction: On November 28, 2007, China Assets Valuation Standards System was officially released. At the same time, the Ministry of Finance and China Assets Appraisal Association jointly issued 15 assessment standards including 8 new standards. The issuance of the standard system indicates that China’s asset valuation industry is constantly standardizing its development. Perfect standard system is a symbol of mature intermediary industry. Evaluation criteria is to regulate and maintain the standard of practice; is the basis for industry regulation;