在诸多有关资产评估的文章中,不少将资产评估与资产计价混为一谈,视为一回事。我们认为:两者关系十分密切,既有一致,又有区别,并不完全相同。从其一致性看,双方对象都是企业的资产,都要借助于货币计量单位对资产进行描述和定量,并且,资产计价是资产评估的基础和前提,任何资产评估都要建立在对资产真实正确的计价上,以资产计价数据为依据,资产评估的整个过程包括资产计价。但双方又有很大的区别,表现在: In many articles on asset valuation, many of them confuse asset valuation with asset pricing as one thing. We think: The relationship between the two is very close, both consistent and different, and not exactly the same. From the perspective of its consistency, both parties are the assets of the enterprise, both with the help of monetary units of measurement to describe and quantify the assets, and asset pricing is the basis and premise of asset assessment, any asset assessment must be based on the true assets Correct pricing, based on asset valuation data, the entire process of asset valuation, including asset pricing. But there is a big difference between the two sides, manifested in: