首先,资产评估是确认股东权益的基础工作。试行股份经营的前提条件是对企业原有资产的产权进行确认和确定,这项工作是通过资产评估这一环节进行的,它为企业资产折股、转让和建立股东权益奠定了基础。如果缺少这一环节,企业的股份就不能正确划分,折股数量就无法确定,无法保证股东各自的合法权益。在进一步发展以公有制为基础的股份经济时,必须充分发挥资产评估在产权界定方面的积极作用。其次,资产评估是确保企业资产足额补偿,维护再生产顺利进行的前提条件。在通货膨胀、物价上涨的今天,资产的重置成本与历史成本发生了很大的差距,按历史成本计价的会计核算难以保证资产实物形态的足够补偿,以此进行的利润分配,红利发放无形中侵蚀了企业的原有资产,若干年后,企业只能在不 First of all, asset assessment is the basic work to confirm shareholders’ equity. The precondition for the trial operation of the stock business is to confirm and determine the property rights of the original assets of the company. This work is carried out through the link of asset evaluation. It lays the foundation for the conversion of corporate assets, transfer of shares and the establishment of shareholders’ equity. If this link is missing, the company’s shares cannot be properly divided, and the number of shares can not be determined, and the shareholders’ legitimate rights and interests cannot be guaranteed. In further developing the stock economy based on public ownership, we must give full play to the positive role of asset valuation in the definition of property rights. Secondly, asset assessment is a precondition for ensuring that the company’s assets are fully compensated and that the maintenance of the reproduction proceeds smoothly. In today’s inflation and rising prices, there is a big gap between the replacement cost of assets and historical cost. Accounting based on historical cost can hardly guarantee adequate compensation for the physical form of assets. In this way, profit distribution and bonus distribution are invisible. The company eroded the original assets of the company. After a few years, the company can only