资产评估准则

关于资产评估准则中价值类型选择问题的理论思考

Discussions on the Selection of Value Types in Assets Valuation Standards

资产评估准则制定的相关理论研究

The Study on Related Theories of Assets Valuation Standards Established

对制订《中国资产评估准则》的建议

Suggestions about Drawing up the China Assets Valuation Standards

积极稳妥地推进我国资产评估准则体系建设工作

Enthusiastically and Reliably Carry forward the Construction of Chinese Assets Valuation Standards System

关于制订中国资产评估准则的思考

Discussions on the Formulation of Chinese Assets Valuation Standards

资产评估准则制定研究

Study on Asset Appraisal Standard Setting

再论资产评估准则中的价值类型选择&关于《资产评估基本准则》中价值类型的阐释

Selection of Value Types in Valuation Standards & Explanation of Value types in VALUATION STANDARDS - PRINCIPLE

随着我国评估业的发展，我国迫切需要一部资产评估准则。

A set of assets valuation standards is urgent needed in China along with the development of Chinese appraisal profession .

第二部分介绍了资产评估准则的概念、性质、目的和作用。

At the second part , the text introduces the concept , kind , purpose and function of the assets valuation standards .

第五部分在以上研究结论的基础上，从提高准则制定质量、准则本身质量以及准则在实务中的接受和应用等方面提出了加强资产评估准则有效性的对策和建议。

In the last part of the study , it proposed to strengthen the effectiveness of asset evaluation criteria for responses and suggestions .

它的制定方式、方法及具体的制定过程影响到资产评估准则的实施效果，影响到整个评估业的发展。

The fashion , method and process of its making have great affects on the practicing result and the development of the Chinese appraisal profession .

通过本文的研究，希望为中国资产评估准则的制定的研究提供一种新思路，并为准则制定实践提供参考。

Through the research of the paper , I hope to provide a kind of thread in research on asset appraisal standard setting , and offer some references in standard setting in China .

笔者利用制度变迁理论及公共选择理论对资产评估准则制定中的有关问题进行了系统分析，以期提出资产评估准则制定的逻辑基础。

The paper analyzes the relevant problems on Asset appraisal standard setting using the institutional change theory and public choice theory , anticipating putting forward the logic foundation of the asset appraisal standard setting .

由于准则制定是有成本的，而准则从某种程度上是一种公共物品，因而准则的制定者缺乏动力去发起准则变迁，因此我国资产评估准则制定较为缓慢；

The high cost and the lack of motivation for the standard is a kind of public goods to some extent may explain why the asset appraisal standard-setting progress is so slowly in our country ;

因此，制定高质量的、被利益各方所普遍认可和接受的资产评估准则，要求准则的制定必须建立在科学严密的理论基础之上。

Therefore , we may establish property valuation standards that high quality , widespread approbation and accepted by related people , which requests that the establishment process of the standards must establish on a kind of tight logic foundation .

对资产评估准则制定的成本收益进行研究，全面分析影响成本和收益的诸多要素，达到成本一定的情况下，收益相对最大；

After that , the author studied the cost and profit of the making of assets appraisal standards as well as many affect factors , so that the profit will be the most on the conditions of fixing cost .

只有用科学而合理的资产评估准则去指导资产评估实务，才能提高评估信息的质量，进而保护各信息使用者的利益，规范和保障市场经济的健康运行；

Assets valuation standards that is scientific and reasonable can norm property valuation , guarantee the quality of valuation information offered , then protect the benefits of each information user , guarantee the movement of the market economy normly ;

引言部分通过对资产评估准则的国内外研究现状的回顾和研究准则制定理论的意义的阐述，提出研究资产评估准则制定的相关问题。

The text describes present condition of domestic and international assets valuation standards and the theoretical meaning of study on establishment related theories of standards in the preface part , and present the problem that the study on establishment related theories of standards .

第二部分对资产评估准则有效性基本理论进行阐述，主要介绍了资产评估准则的概念、起源与发展、资产评估准则的意义以及资产评估准则有效性的概念界定及其构成要素。

The second part of the assets described the Basic theory of the validity of Asset evaluation criteria which include the concept , Origin and Development and Significance of Asset evaluation criteria , the concept and the Composition of the validity of Asset evaluation criteria .

资产评估基本准则评价与经济学分析

Appraisal and Analysis on the Assets Appraisal Basic Standards

在资产评估基本准则评价的经济学分析部分，文章对于评估人员对具体条款的评价和基本准则存在的问题，运用规制经济学的公共利益理论和新制度经济学的有关理论进行了分析。

In the part of analysis on appraisal , this paper uses relevant theories of Regulation Economics and New Institutional Economics to analyze the appraisal and these problems .

资产评估报告是评估准则制订中的重要内容

Report is Important Content in Assets Valuation Standards Formulation

按照无形资产评估的操作程序设计无形资产评估准则的框架，既符合评估的逻辑性，也有利于评估者操作。

According the operation sequence of invisible assets valuation to design frame of the Valuation Standard of the invisible Assets , that is tally with the logic of valuation as well as favorable to valuer 's operation .

关于资产评估方法及其选择的研究与探讨学习《资产评估准则基本准则》的体会

Research and Discussion on Appraisal Approach and its Selection & Learning from Valuation Standards-Principle