固定资产是工业企业从事生产经营活动的重要物质技术基础，它的数量、功能和技术状况决定着企业的生产经营规模和竞争能力。加之固定资产专业技术性强，并且反复多次地参加生产过程，评估难度大，成为评估行业的专门领域。由于各种客观条件的限制，目前对固定资产的评估主要采 Fixed assets are the important material and technological basis for industrial enterprises to engage in production and business activities. The quantity, function and technical status of fixed assets determine the scale of production and operation and competitiveness of enterprises. Coupled with the specialized technical assets of fixed assets, and repeated several times to participate in the production process, the assessment of the difficulty of a specialized area to assess the industry. Due to various objective conditions, the current assessment of fixed assets is the main mining