一、引言随着我国市场经济的持续发展和资本市场的逐步健全,企业逐步发展成为持有固定资产、无形资产、长期股权投资、投资性房地产等多种资产的复杂市场实体。而由于众多因素的影响,目前我国企业高估资产价值的现象比较普遍。因此,需要对企业持有的各项资产进行价值计量,对企业持有资产的实际价值予以公允的评估。美国财务会计准则委员(FASB)认为,资产应当以能否为企业在未来期间内获取经济利益作为确认标准。然而,未来的不可确定性使得资产能否在未来期间为企业带来经济利益也具有了不可确定性,从而导致资产的实际价值也随着企业状况和市场环境的变换而不断变化。因此,根据FASB的 I. INTRODUCTION With the continuous development of the market economy and the gradual improvement of the capital market in our country, the enterprise has gradually developed into a complex market entity holding various assets such as fixed assets, intangible assets, long-term equity investments and investment real estate. However, due to the influence of many factors, the current phenomenon that Chinese enterprises overestimate the value of assets is relatively common. Therefore, the value of each asset held by the enterprise needs to be measured and a fair assessment of the actual value of the assets held by the enterprise should be conducted. According to the Financial Accounting Standards Board (FASB), assets should be recognized as whether the enterprise can obtain economic benefits in the future. However, the uncertainty of the future makes it uncertain whether the asset can bring economic benefits to the enterprise in the future, so that the actual value of the asset also changes with the change of the enterprise condition and the market environment. So, according to FASB