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为适应新兴评估市场领域的发展,规范注册资产评估师执行以财务报告为目的的评估业务,保证评估执业质量,维护社会公共利益和资产评估各方当事人合法权益,中评协在财政部有关司局的帮助和指导下,组织有关专家起草了《以财务报告为目的的评估指南(试行)》(以下简称《指南》)。为便于评估机构和注册资产评估师以及相关部门、人士全面理解《指南》,现将有关起草情况说明如下。
In order to adapt to the development of newly appraised market areas, standardize the appraisal of registered assets to carry out the appraisal business for the purposes of financial reporting, ensure the quality of practicing appraisals, safeguard the public interests and assets, assess the legitimate rights and interests of all parties concerned, With the help and guidance of the bureau, relevant experts have been drafted to prepare a “Guidance on Assessment (for Trial Implementation) for the purpose of financial reporting” (the “Guide”). In order to facilitate the assessment agencies and registered asset appraisers and relevant departments and individuals to fully understand the “Guide”, the relevant drafting instructions are as follows.