资产评估行业作为独立的市场主体对企业间交易的资产进行定价,其评估行为和评估结果会对公司治理产生重大影响。本文以资产评估和公司治理的基本概念为切入点,讨论资产评估本身对公司治理应有的作用,着重分析资产评估活动在当前制度环境下对公司治理的作用,并提出建设性意见。 As an independent market entity, the asset valuation industry assesses the assets that are traded between enterprises. The evaluation behavior and the assessment result will have a significant impact on the corporate governance. In this paper, the basic concepts of asset valuation and corporate governance are taken as the starting point to discuss the function that asset valuation should have on corporate governance. Emphasis is placed on analyzing the role of asset valuation in corporate governance under the current institutional environment and putting forward constructive suggestions.