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2016年7月,十二届全国人大常委会第二十一次会议审议通过了《中华人民共和国资产评估法》,并于同年12月1日起施行。这项法律的颁布,填补了我国资产评估行业的空白,搭建了我国建设法治社会的价值基础之一,走出了全面依法治国、建设法治社会的重要一步。资产评估行业与会计、律师并称市场经济中三大行业,是运用合理的评估方法,对资产在一定时点的市场价值进行客观估算。1988年3月,大连会计师事务所就大连炼铁厂拟对外投资的建筑物和机器设备,出
In July 2016, the Twenty-first Meeting of the Twelfth NPC Standing Committee examined and approved the “Asset Appraisal Law of the People’s Republic of China” and came into force on December 1 of the same year. The promulgation of this law has filled in the blank of the asset appraisal industry in our country and set up one of the value foundations of building a society ruled by law out of our country. It has taken an important step out of administering the country by law and building a society ruled by law. Assets appraisal industry and accounting, lawyers and said the three major industries in the market economy, is the use of a reasonable assessment method, an objective estimate of the market value of assets at a certain point in time. March 1988, Dalian accounting firm Dalian Ironworks proposed to invest in foreign buildings and machinery and equipment, out