拟与外方合资企业资产评估问题的探讨孙健南我国的国有企业与外方合资是引进外资的重要形式之一。在合资企业建立的过程中，如何评估中方资产是重要的环节。对这类企业进行评估时应坚持以下基本原则：坚持国有资产保值、增值，防止国有资产流失的原则；坚持公正性、科学性... Discussion on Assets Valuation of Joint Ventures to be Fulfilled with Foreign Parties Sun Jiannan Joint venture between state-owned enterprises and foreign parties in China is one of the important forms of foreign investment. In the process of establishing a joint venture, how to assess the Chinese assets is an important link. The following basic principles should be adhered to when assessing such enterprises: To adhere to the principle of protecting and increasing the value of state-owned assets and preventing the loss of state assets; and to uphold the principle of impartiality and scientificity ...