进行企业资产评估工作是全民所有制企业实施所有权和经营权分离过程中涉及到的一个新的理论和实践问题。经济体制改革以来,国家从分配制度着手为打破“两个大锅饭”进行了一系列的改革,初步形成了企业追求利润的利益机制。随着竞争招标的普遍推行,企业经营权的人格化代表也已被法 It is a new theoretical and practical issue involved in the process of separation of ownership and management rights for enterprise-owned enterprises. Since the reform of the economic system, the state has proceeded with a series of reforms to break the “two big pots of rice” from the distribution system, and initially formed a profit-seeking mechanism for enterprises. With the widespread implementation of competitive bidding, personified representatives of corporate management rights have also been