一、《资产评估准则——珠宝首饰》起草背景和过程《资产评估准则——珠宝首饰》是在《珠宝首饰评估指导意见》的基础上修订而成。珠宝首饰属于特殊资产,珠宝首饰评估是我国资产评估的重要组成部分,也是评估准则的重要规范领域。为了规范珠宝首饰评估执业行为,2003年我国设立了注册资产评估师(珠宝)执业资格考试制度,中国资产评估协会(以下简称中评协)也于2003年颁布了《珠宝首饰评估指导意见》。该指导意见对规范珠宝首饰评估 First, the “asset evaluation criteria - jewelry,” the drafting of the background and process “Assets Evaluation Guidelines - Jewelry” is based on “Jewelry Evaluation Guidance” revised on the basis of. Jewelry is a special asset, jewelry appraisal is an important part of our asset evaluation, but also an important normative evaluation criteria areas. In order to standardize the evaluation of jewelry practice, in 2003 China established a registered assets appraiser (jewelry) qualification examination system, China Assets Appraisal Association (hereinafter referred to as the China Evaluation Association) also promulgated in 2003, “Guidance of Jewelry Evaluation.” The guidance on the specification jewelry evaluation