随着社会主义市场经济体制的建立,企业中出现越来越多的经济行为要求对其设备资产进行评估。为满足广大企业对固定资产设备评估基本知识与方法的了解,从本期起我们开设设备资产评估的系列讲座,约请国家国有资产管理局许国撰文介绍有关内容。 With the establishment of the socialist market economic system, more and more economic behaviors in enterprises require the evaluation of their equipment assets. In order to meet the understanding of the basic knowledge and methods for the assessment of fixed assets and equipment by a large number of companies, we have started a series of lectures on equipment asset evaluation starting from this issue, and invited Xu Guoguo, the State-owned Assets Administration of the State, to write an article to introduce the relevant contents.