对我国资产评估行业若干问题的思考.doc

对我国资产评估行业若干问题的思考 摘 要 资产评估行业是伴随我国由计划经济向市场经济转型而发展起来的一个行业。在国企改革的初期，由于大量的国企希望通过改制成为股份公司，进而进军资本市场，所以需要对国有资产的价值进行评估，从而带动了早期资产评估行业的繁荣。资产评估行业对促进我国经济的转型，防止国有资产流失，促进产权的合法流动，维护市场经济秩序发挥了重要的作用。随着资产评估市场日益壮大的同时出现了很多亟需我们解决的问题，其中较为突出的有：评估市场的无序混乱、评估方法的单一以及评估人员的整体素质不高。这三个问题的存在使得我国评估市场的健康和稳定受到了威胁，我们应该正视这些问题，并尽早找出其中的原因和解决方法，以保证有一个良好的评估环境来保障我国经济的稳定发展。本文就这三个问题进行了讨论，分析了它们形成的具体原因，并提出了改进措施，以期能对我国资产评估行业的发展有所帮助。 【关键词】资产评估 评估方法 人员素质 法制建设 Research on the problems of Assets Appraisal System in China Abstract In China，the ssets appraisal system appeared with the traditional planned economy changing into socialist market economy. Lot’s of state-owned enterprises wanted to enter the capital market by becoming joint-stock companies ,so they needed to assess the value of state-owned assets .That made the development of the assets appraisal system. The assets appraisal system plays a major role in promoting the transformation of our economy , preventing loss of state asset and protecting order of market economic. But there are also many problems in the assets evaluation theory, when it is developing. The most serious problems are assessment of the market chaos, single assessment methods and low quality of assessor. These three issues affect the health of market. We should find them out accurately and solve the problems with effective measures, to guarantee the development of our country’s economy. The problems were discussed in the paper. I wrote the reasons and how to correct them in the paper. I hope what I did can help the development of the asset appraisal system. 【Key words】Asset Appraisal Methods of Appraisal Personnel Qualification Legal System 文献综述 在我国经济改革开放初期，经济体制由计划经济向社会主义市场经济转变。在我国向市场经济转型的同时，资产评估行业应运而生，满足了我国经济发展的需求，为我国经济的发展做出了巨大的贡献。随着我国经济的发展，资产评估也在不停的成长，逐渐成为了影响经济发展的一大要素。然而在资产评估行业发展的同时出现了很多的问题，从而影响了我国的经济发展。我们应该结合实际情况，认真分析研究，及时地发现这些问题，并在短时间内用有效的措施解决它们。只有保证了资产评估行业自身的良好运行，才能更好的促进我国经济的健康发展。 正文 资产评估的涵义及其特点 (一)资产评估的涵义 资产评估工作在全国普遍开展,并取得了可观的成效。然而关于资产评