我国规范企业国有产权转让，其中最关键的一个程序，是对拟转让的产权必须进行资产评估，并且一般都把评估值视为交易底价。但真正的市场化交易，评估值不能等同于交易底价，而只是交易定价谈判的基础。 一般而言，市场对公开交易的资产有其自身的定价机制。专业评估人员根据相关专业知识和经验，为市场主体提供资产评估服务，形成价值意见供市场主体决策时参考，以提高决策的合理性，促进公平交易。因此，资产评估成为市场经济体制中不可或缺的中介服务业。 但是，社会对资产评估在产权交易中发挥作用被不合理地夸大了。在过去十多年的经济体制改革中，注册资产评估师承担了一 Our country standardize the transfer of state-owned property, one of the most crucial procedure is the assets to be transferred to the assets must be assessed, and generally regarded the valuation as the transaction reserve. But the real market-oriented transactions, the valuation can not be equated with the reserve price, but only the basis of the transaction pricing negotiations. In general, the market has its own pricing mechanism for publicly traded assets. Based on relevant professional knowledge and experience, professional appraisers provide asset evaluation services to market participants to form value opinions for reference of market participants in order to improve the rationality of decision-making and promote fair trade. Therefore, asset valuation becomes an indispensable intermediary service in the market economy system. However, the role played by society in valuing assets in property transactions has been unreasonably exaggerated. In the past ten years of economic restructuring, registered asset appraisers assumed one