编者语：为了顺应我国社会主义市场经济发展的客观要求，资产评估机构脱钩改制已经成为十分紧迫的任务。脱钩改制是一项政策性强、运作难度大的工作，但是必须面对，无法回避。1998年，深圳市的会计师事务所和资产评估事务所已先行脱钩改制，至今已运作一年有余。1999年5月上旬 Editor’s Note: In order to comply with the objective requirements of the development of China’s socialist market economy, the decoupling of assets appraisal agencies has become a very urgent task. Decoupling restructuring is a policy-oriented, difficult to operate the work, but must face, can not be avoided. In 1998, the accounting firm and asset appraisal firm in Shenzhen had been decoupled and reorganized beforehand and have been operating for more than one year now. Early May 1999