企业破产是过去一年里国有企业深化改革中一个引人注目的事项。资产评估作为企业破产过程中的一个环节，对保护债权人的利益，防止国有资产流失起着重要的作用。由于企业破产在我国国有企业的改革中还是一件新事物，破产企业的资产评估也成为资产评估界面临的新的课题。为了研? Corporate bankruptcy is a striking event in the deepening reform of state-owned enterprises in the past year. As a link in the process of bankruptcy, asset appraisal plays an important role in protecting the interests of creditors and preventing the loss of state-owned assets. As the bankruptcy of a corporation is still a new thing in the reform of the state-owned enterprises in our country, the assets appraisal of a bankrupt enterprise has also become a new subject that the asset appraisal community faces. In order to research?