资产评估方法是确定资产评估价值的技术手段，资产评估方法的选择除了受制于资产评估的特定目的和估价标准外，还受市场条件的制约，国际上资产评估界公认的评估方法是市场法、收益法和成本法。资产评估指的是现时价格，为了获取这一现时价格，成本法是以资产的过去耗费决定现 The method of assets appraisal is the technical means to determine the appraisal value of assets. The appraisal methods of assets are not only restricted to the specific purpose and appraisal standard of assets appraisal, but also restricted by the market conditions. The appraisal method recognized by the appraisement of assets in the world is market method, Income method and cost method. Assets assessment refers to the current price, in order to obtain the current price, the cost method is based on past asset costs now