一、引言我国的资产评估业是在国有企业股份制改造过程中为确保国有资产的保值、增值而产生的。但随着经济的发展及资产评估市场的迅速成长,资产评估机构在评估过程中违规操作、评估结果有失公允的事件屡有发生。直接与资产评估相关的此类事件最有代表性的是2001年麦科特欺诈上 I. Introduction China’s asset appraisal industry is created in the process of reforming the shareholding system of state-owned enterprises so as to ensure the preservation and appreciation of state-owned assets. However, with the development of economy and the rapid growth of the asset valuation market, asset evaluation agencies often violate regulations in the process of operation, and the unfairness of the assessment results frequently occurs. The most representative of such events directly related to asset valuation is the fraud on McCote in 2001