一、股份制企业资产评估的特殊意义在我国公有制为主的多种经济成份并存的条件下,一般企业的资产评估仅仅涉及国有资产和企业实体本身,评估的结果和社会上其它的经济法人和经济活动并无直接的联系。然而由于股份制企业它的财产所有权分散在社会上各种不同经济成份的所有者手中,评估的结果涉及各方的利益和社会的经济活动。因此股份 First, the special significance of asset valuation of joint-stock companies Under the condition of the coexistence of multiple economic components dominated by public ownership in China, asset valuation of general enterprises only involves state-owned assets and business entities themselves, the results of the assessment, and other economic legal entities and economies in society. There is no direct link to the activity. However, due to the fact that the joint-stock enterprise’s ownership of its property is dispersed in the hands of owners of various economic components of society, the results of the evaluation involve the interests of all parties and the economic activities of the society. So the shares