为深化公路体制改革 ,将一部分公路进行资产重组 ,采取股票上市的形式进行资本运作 ,从而推动公路建设、运营向市场经济过渡已成为一种趋势。根据国家有关规定 ,国有企业在公司改制并拟发行股票上市过程中 ,必须对投入股份公司的资产进行评估。●资产评估的概念资产评估是指由 In order to deepen the reform of the highway system, it is a trend that part of the roads should be reorganized in assets and the capital operation should be carried out in the form of stock listing, so that the road construction and operation to the market economy have become a trend. According to the relevant provisions of the state, in the course of the restructuring of a company and the proposed listing of shares, state-owned enterprises must make an assessment of the assets invested in the joint-stock company. ● The concept of asset assessment Assets assessment refers to