近年来,我国资产评估行业得到了长足发展,执业机构和从业人员队伍明显壮大。但是,多数评估机构仍属于注册资产评估师人数在10人以下、从业人员总数在20人以下的小型评估机构。在这些评估机构中,助理人员承担了大量的资产评估基础工作,其业务能力和工作水平在很大程度上会影响评估机构的整体业务质量。笔者参加了2010年及2011年资产评估行业执业质量检查工作,根据对小型评估机构检查发现的问题分 In recent years, China’s asset valuation industry has made considerable progress, the ranks of practitioners and practitioners have obviously grown. However, most assessment agencies still belong to small appraisers whose registered assets are less than 10 and whose total number of employees is less than 20. In these assessment agencies, assistants undertake a great deal of basic asset valuation work, and their professional ability and level of work will greatly affect the overall quality of the assessment bodies. The author participated in 2010 and 2011 asset assessment industry practice quality inspection work, based on the inspection of small assessment agencies found that the problem points