资产评估资产评估就是在企业资产发生交易、转移或变更经营者之前,对其价值进行评定和估算。在发生下列经济行为时要进行资产评估: 一、企业实行兼并、承包、租赁、联营、股份经营和抵押、经济担保; 二、企业拍卖、出售资产(包括资产折股出售); 三、企业同外商合资或合作经营; 四、企业经营情况评价、企业结算清理、 Asset Valuation Asset Valuation is the assessment and estimation of the value of a company’s assets before they are traded, transferred or changed. The following economic behaviors should be evaluated: 1. The company implements mergers, contracts, leases, joint ventures, shareholdings and mortgages, and economic guarantees; 2. The company auctions and sells assets (including assets for sale); Foreign joint ventures or cooperative operations; IV. Evaluation of business operations, settlement of corporate settlements,