评估是专门机构或人员，接受资产占有单位的委托，依据国家法规制度，遵循真实、公平、科学的原则，按照规定的程序进行估价。而资产价值重估，是根据国家统一部署，对企业、单位资产的账面价值与实际价值背离较大的主要固定资产进行重新估价，以确认资产在某一时点上的实际价? Assessment is a specialized agency or personnel, commissioned by the assets of the unit, according to the national laws and regulations system, follow the true, fair and scientific principles, in accordance with the provisions of the process of valuation. The revaluation of assets is based on the unified national deployment, revaluation of the major fixed assets that deviate from the book value and actual value of the assets of the enterprises and units, so as to confirm the actual price of the assets at a certain point in time.