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《资产评估法》赋予了资产评估准则法律效力,意义重大。本文评述了我国资产评估准则的演进历程,论述了评估准则的调节领域和存在的问题,并简要分析了其与评估法的联动机制,以期助力于全面深化改革及与评估法战略规划的实现。
The Asset Appraisal Law gives the legal validity of the asset appraisal standards and is of great significance. This paper reviews the evolution process of China’s asset valuation standards, discusses the regulatory field and existing problems in the assessment criteria, and briefly analyzes the linkage mechanism between it and the valuation method in order to help deepen the reform and to achieve the strategic planning of the assessment method.