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随着经济体制改革的不断深入和现代企业制度的逐步建立,资产评估已成为交易、理清产权关系,维护投产者合法权益,防止国有资产流失的一项重要的社会经济活动。评估范围涉及企业中外合资、股份制改造、资产拍卖、转让、企业兼并、出售、联营以及资产抵押、担保、租赁、破产清算等,评估的单位类型有国有企业、事业单位、集体、私营企业与个人财产,评估的对象包括固定资产、流动资产、无形资产和其他资产等。 广泛的评估业务及与之俱增的评估工作量,对评估工作提出了更高的要求。评估从业人员深深认识到,要使评估工作健康发展,满足委托各方需要,应有一套以理论为基础、实务体列为指导的评估规范方法和规范的资产评估报告书。为此,作者就评估报告书的概念、性质、特点、种类、框架等若干基本理论问题与撰写基本要求谈点见解,求教于同行。
With the deepening of economic reform and the gradual establishment of a modern enterprise system, asset appraisal has become an important social and economic activity for trading, clarifying property rights relations, safeguarding the legitimate rights and interests of producers and preventing the loss of state assets. The scope of assessment involved enterprises in Sino-foreign joint ventures, shareholding system reform, assets auction, transfer, mergers and acquisitions, sales, joint ventures and asset mortgages, guarantees, leases, bankruptcies and liquidations. The types of units assessed include state-owned enterprises, public institutions, collectives, private enterprises and individuals Assets, assessment of the object, including fixed assets, current assets, intangible assets and other assets. A wide range of assessment business and its assessment of the workload, the assessment of work put forward higher requirements. Assessment practitioners are deeply aware that for the healthy development of assessment work to meet the needs of all parties entrusted, there should be a set of asset assessment reports based on theory and practice listed as guidance for the assessment of norms and norms. To this end, the author discusses some basic theoretical issues, such as the concept, nature, characteristics, types and framework of the assessment report, and the basic requirements for writing, and solicits advice from peers.