随着我国加入 WTO,企业兼并、资产重组、清产核资、抵押质押、破产和清算等资产业务活动将会更加规范和频繁。在市场经济环境中,上述活动的载体是资产交易,交易的基础就是资产评估。金融企业的财务和信贷管理人员,因资产保全的需要,对此应有所了解。受篇幅所限,本文仅做概括介绍。资产业务分类、价值构成基础、评估假设和价格标准一、资产业务分类资产业务是有关资产市场各项业 With China’s accession to the WTO, asset business activities such as mergers and acquisitions, reorganization of assets, liquidation of assets and liabilities, pledge of mortgages, bankruptcy and liquidation will be more regulated and frequent. In a market economy environment, the carrier of these activities is asset trading, the basis of which is asset valuation. Financial and credit management personnel in financial enterprises should understand this because of the need for asset preservation. Due to space limitations, this article only a general introduction. Assets Business Classification, Value Basis, Assessment Assumptions and Price Standards I. Assets Business Classification Assets Business is a business related to various asset markets