目前,资产评估的主要法规是国务院颁发的《国有资产评估管理办法》及其施行细则,该法主要是规范国有资产的评估与管理。而随着社会主义市场经济的发展,现代企业制度的推进,产权主体和投资的利益主体日益多元化,非国有的资产必然成为我国多元产权中一个重要组成部分,资产评估的范围不再仅仅是局限于国有资产。仅有《国有资产评估管理办法》显然是不能规范一般 At present, the main statute of assets appraisal is the State Administration’s “Measures for the Administration of State-owned Assets Appraisal” and its implementing rules, which mainly regulate the appraisal and management of state-owned assets. With the development of the socialist market economy and the promotion of the modern enterprise system, the main body of the property rights and the main interests of the investment are diversified. Non-state assets inevitably become an important part of the pluralistic property rights in our country. The scope of the asset evaluation is no longer merely Limited to state-owned assets. It is obvious that only the Measures for the Administration of State-owned Assets Appraisal can not regulate the general