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科学技术的不断发展改变着社会的物质基础和人类生产生活的方式,同时对社会企业的资产经营和生产发展产生重要影响,资产评估作为企业重大决策体系制定的依据,受到政策、制度、方法等多种因素制约。本文站在马克思主义哲学的视野下就企业的资产评估工作开展现状以及存在的问题做了浅略地探讨,期望完善资产评估的相关理论,进而建设适应社会主义市场经济发展要求的资产评估服务行业。
The continuous development of science and technology changes the material basis of society and the way human life and production, and at the same time it has an important impact on the asset management and production development of social enterprises. Asset valuation is used as the basis for the formulation of major corporate decision-making systems and is subject to policies, systems, methods, etc. Constrained by a variety of factors. From the perspective of Marxist philosophy, this article briefly discusses the status quo and existing problems of the company’s asset assessment work, expects to improve relevant theory of asset assessment, and then builds an asset assessment service industry that meets the requirements of the development of the socialist market economy. .