资产评估作为一项专业化的服务,在当前市场经济体制下发挥着越来越重要的作用。然而,在资产评估实践中,关于资产评估值的属性问题,一直是学者们讨论与研究的热点话题。对于资产评估值是资产本身的价值,还是资产用货币量表示的价格,学者们的观点不一致。本文基于马克思的劳动价值论基本原理,结合资产评估的实践以及自身特性,进一步探讨与分析资产评估价值、资产评估价格和资产评估值三者的内涵及其关系。 Assets assessment, as a specialized service, plays an increasingly important role under the current market economy system. However, in the practice of asset appraisal, the issue of property valuation of assets has always been a hot topic for scholars to discuss and research. Scholars’ opinions are inconsistent with regard to whether the valuation of assets is the value of the assets themselves or the prices of assets expressed in terms of the amount of money. Based on Marx’s basic principle of labor value theory, combined with the practice of asset valuation and its own characteristics, this article further explores and analyzes the connotation and relationship between the value of asset appraisal, asset appraisal price and asset appraisal value.