企业因管理、经营或清算的需要按国家规定,委托资产的评估机构或组织本企业人员,对其拥有或占有的资产(不含以本位币计量的货币资金,下同)的价值,在原有帐面价值之外重新进行确定,称为资产重估价。资产重估价的方式有:(1)委托会计师事务所、资产评估事务所等具有资产确认评估资格的的机构,对资产价值进行的评估,如公司制改建时资产评估;(2)企业按国家有关规定组织本单位专业人员对本企业资产进行的重估价(如1993 Enterprises due to the management, operation or liquidation needs according to the provisions of the state, commissioned by the assets of the assessment agency or organization of the enterprise staff, the assets owned or owned (excluding the currency denominated in monetary currency, the same below) the value of the original Re-determine the book value, known as revaluation of assets. Assets revaluation methods are as follows: (1) Appointment of accounting firms, asset valuation firms and other institutions that have the qualifications to confirm the assets to assess the value of the assets, such as the reorganization of the assets of the company; (2) The relevant provisions of the organization of the units of professional staff of the assets of the company revaluation (such as 1993