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当前正值供给侧结构性改革及国企混合所有制改革的关键时期,《资产评估法》的施行,无疑有利于规范资产评估行为,促进评估行业健康发展,维护市场经济秩序,助力中国经济结构改革。在此背景下,文章立足于《资产评估法》新分界视角,剖析评估专业人员新分界与评估业务新分界的具体内容,比较评估师与评估从业人员、以及法定评估业务与一般评估业务的共性和差异,并进一步探讨《资产评估法》新分界在激发评估行业发展新活力方面的积极影响以及提出可行性建议。
At present, the supply-side structural reform and the key period for the reform of the mixed ownership of state-owned enterprises are taking place. The implementation of the Asset Appraisal Law undoubtedly helps to standardize the assets appraisal, promotes the healthy development of the appraisal industry, maintains the order of the market economy and helps the reform of China’s economic structure. In this context, the article bases itself on the new boundary of asset valuation law, analyzes the specific content of the new boundary of assessment professionals and the new boundary of assessment business, compares the common assessment of appraisers and appraisers, as well as the statutory appraisal business and the general appraisal business And differences, and to further explore the positive impact of the new demarcation of the Asset Appraisal Act in stimulating the development of new industries and assessing the viability of the industry.