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资产评估,是指由政府批准的专门机构和人员依据国家有关法律、法规、政策和资料,根据特定的目的,遵循一定的原则、程序和标准,运用特定的、适当的方法,以统一的货币为单位,重新确定资产价格的项专业工作。目前,在我国主要由三类拥有“国有资产评估许可证”或相应资格的资产评估机构可对企业的资产进行评估工作:第一类是综合性评估机构(如资产评估中心);第二类是专业评估机构(房地产评估机构等);第三类则是兼营或附营资产评估业务的评估机构(如会计师事务所)。
Assets assessment refers to the specific agencies and personnel approved by the government according to the relevant laws, regulations, policies and materials of the state, according to specific purposes, follow certain principles, procedures and standards, the use of specific and appropriate methods, in a unified currency As a unit, to re-determine the asset price of the professional work. At present, three types of asset assessment agencies in China that have “State-owned Assets Valuation Permits” or the corresponding qualifications can assess the assets of enterprises: the first category is a comprehensive assessment agency (such as asset valuation center); the second category Is a professional assessment agency (real estate assessment agencies, etc.). The third category is an assessment agency (such as a public accounting firm) that runs or annexes an asset assessment business.