审计和评估两大中介业务的发展，在我国的经济体制改革和市场经济建设中发挥了重要的作用。但是，由于有些从业人员对两大中介业务的区别与联系认识不够，因此，在实务工作中没能处理好两者的关系，甚至影响了两者的协调开展。为此，笔者拟就两者的不同点进行比较，并对它们之 The development of the two intermediary businesses of audit and appraisal has played an important role in the reform of our economic structure and the construction of a market economy. However, some employees do not have enough understanding of the differences and connections between the two major intermediary businesses. Therefore, they failed to handle the relationship between the two in substantive work and even affected their coordination. To this end, I would like to compare the differences between the two, and to them