资产评估的主要问题与对策.docVIP

资产评估的主要问题与对策 院 系：经济管理学院 专 业 班：XXXX 姓 名：XXX 学 号：XXXXXXXX 指导教师：XXX 20XX年X月  资产评估的主要问题与对策 The main problems and countermeasures of the asset valuation 摘 要 我国加入WTO后，意味着我国资产评估业也已加入到国际竞争的行列中，对资产评估质量也就提出了新的更高的要求。随着社会主义市场经济的建立和发展，资产评估愈益显示出它的重要性。经过10多年的发展，可以说我国的资产评估行业已初具规模，在企业体制改革和对外开放进程中，维护了包括国有资产在内的各种产权主体的利益，促进了我国市场经济的健康发展，已经成为我国蓬勃发展中的社会主义市场经济不可或缺的基础性中介服务行业，它扮演着推动经济发展和社会进步的角色。正如任何一种新生事物在发展过程都要历经阵痛一样，目前资产评估工作也出现了一系列不如人意之处，针对本行业存在的一些问题及其应采取的对策谈点粗浅的认识，以促进我国资产评估行业的健康快速发展，并为我国的经济发展做出更大的贡献。 作为一项社会中介服务，我国的资产评估业务是在建设社会主义市场经济的过程中逐步发展起来的，相对于处于一个初级的发展阶段，还没有形成相对完善的资产评估理论和评估准则体系。本文首先阐述资产评估的基本概念、基本原理和基本方法；然后主要以成本法、收益法、期权法阐明企业价值评估的实际运用；最后通过针对上述分析指出目前我国资产评估业所面临的不利形势及存在的问题 Abstract After our country joins WTO,it means that Chinese assets valuation industry has also joined the ranks of international competition,the quality of assets assessment also raised new taller requirement.With the establishment of socialist market economy and development,asset evaluation has shown its importance.After 10 years of development ,it can be said that Chinas assets appraisal industry has begun to take shape.In the process of enterprise system reform and opening to the outside world,it has maintained something including state-owned assets inside all sorts of property right main body interest and promoted economic development of Chinas market economy.It has become Chinas vigorous development of the socialist market economy of the indispensable fundamental intermediary service industry,playing in promoting economic development and social progress the role.As with any new thing in the development process will be through all the pain,the job of the current asset evaluates also appeared a series of unsatisfactory place for the industry,the existing problems and the countermeasures should be taken to talk about bit of shallow understanding,to promote Chinas assets appraisal industry healthy and rapid development,and make greater contribution to the economy of our country development. As a soci