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近几年来,我国资产评估行业已正式介入国际评估界。正在借鉴国际资产评估标准和美国专业评估执业统一准则(国际评估准则)对我国制定评估准则进行建议、讨论等的理论研究。国际评估准则和标准同我国自评估行业执业以来,逐步发展形成的“评估目的、评估标准、评估方法、评估结果”一体的理论体系有相容之处和不相容之地。对于我国这一理论体系,评估界人士近年来与国际接轨的有关讨论过程中,都提出了一定的见解,特别是关于资产评估目的、评估标准、评估方法、评估结果的匹配关系和评估标准是否存在的问题,如何正确地去认识在我国经济转型时期所出现的资产评估这一理论体系,只有遵循实践是检验理论的正确方法去认识。
In recent years, China’s asset valuation industry has been formally involved in the international assessment community. We are referring to the international assets assessment standards and the United States Professional Practice Guidelines for Assessment (International Assessment Guidelines) on the development of China’s assessment criteria for recommendations, discussions and other theoretical research. The international assessment criteria and standards have been compatible with and incompatible with the theoretical system of “assessment purposes, assessment standards, assessment methods and assessment results” evolved from the gradual development of self-assessment industry in our country. For our theoretical system, the evaluation community in recent years with the international standards of the discussion process, have put forward some ideas, in particular, on the purpose of asset evaluation, evaluation criteria, evaluation methods, evaluation of the matching results and evaluation criteria are However, how to correctly understand the theoretical system of asset appraisal that emerged in the period of economic restructuring in our country? Only by following the practice is the correct way to test the theory.