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在过去十年中，资产评估理论的发展远远落后于评估实践的发展，两者存在严重的不均衡，这已成为制约我国评估业进一步健康发展的重要障碍。因此，在系统引进和学习国外评估界在评估方法等领域成果的同时，应注重对评估理论的研究。对价值理论的认识是评估基本理论研究的一个重要方面。本文将经济学发展史上的相关概念引入评估理论，希望有助于探讨评估学的理论基础。
In the past ten years, the development of asset valuation theory has lagged far behind the development of assessment practices, and there is a serious imbalance between the two. This has become an important obstacle to the further healthy development of China’s assessment industry. Therefore, while systematically introducing and learning the achievements of overseas evaluation circles in the field of assessment methods and other fields, attention should be paid to the study of assessment theory. Understanding the value theory is an important aspect to evaluate the basic theoretical research. This paper introduces the related concepts in the history of economics into the assessment theory, hoping to help explore the theoretical basis of the assessment.