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随着改革开放和社会主义有计划商品经济的发展,在经济生活中出现企业资产流动和产权转让,财产保险、抵押和价值补偿,企业承包、租赁、清算以至资产纳税等经济活动,常需要进行资产评估。为此本刊约请国家国有资产管理局科研所王子林博士撰写了《资产评估理论与技术》系列讲座,共12讲,从本期起陆续刊出,供读者学习、参考。
With the development of reform and opening up and the planned commodity economy of socialism, economic activities such as the circulation of enterprise assets and transfer of property rights, property insurance, mortgage and value compensation, business contract, leasing, liquidation and asset taxation often require economic activities Asset valuation. For this reason, this journal has invited Wang Zilin, a researcher of the State-owned Assets Administration Bureau, to write a series of lectures on “Theory and Technology of Assets Evaluation”. There are 12 lectures published in this issue starting from this issue for readers’ reference and reference.