机遇常常是通向成功之路的催化剂和助推器。机遇无处不在,但对我们许多人来说却是可遇而不可求,因为机遇只垂青有准备的头脑。随着市场经济的深入发展,企业经济活动的范围越来越广,资产租赁、资产交换、抵押贷款等相关经济行为日益增多。这些经济行为不能仅仅依据企业所反映的账面价值进行,而需借助于资产评估的理论与方法,以资产评估的结果为依据重新确定资产价值。这就要求我们从实务和理论方面,加强业界的协调与合作,实现评估界与会计界的互动。本期“名家新论”中国资产评估协会副会长兼秘书长刘萍指出:“资产评估界只有加强与会计界的协调与 Opportunities are often the catalyst and booster to the path to success. Opportunities are ubiquitous, but for many of us it is a matter of chance, because opportunities only favor a prepared mind. With the deepening of the market economy, the scope of economic activities of enterprises is becoming more and more widespread. Related economic activities such as asset leasing, asset exchange and mortgage loans are increasing day by day. These economic activities can not be based solely on the book value reflected by the enterprise. Instead, they rely on the theory and method of asset valuation to redefine the value of assets based on the results of asset valuation. This requires that we strengthen the coordination and cooperation of the industry from the practical and theoretical aspects and achieve the interaction between the assessment and the accounting circles. Current Issue ”New Theory of Famous “ Liu Ping, vice president and secretary general of China Assets Appraisal Association pointed out: ”Assets appraisal sector only to strengthen coordination with the accounting profession and