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随着企业改制步伐的加快,资产重组、股权流动日趋频繁,作为市场经济产物的资产评估行业发挥着越来越大的作用。1999年,仅浦东新区就受理资产评估立项181个,确认项目152个,确认资产总额达40多亿元,为企业改制、资产重组和股权流动等经济行为提供了价值依据。在受理资产评估立项、确认工作中,我们感到,资产评估委托方正确认识并履行自己的权利责任,是搞好资产评估工作,保证评估结果公正、客观的重要环节。首先,在资产评估前,委托方要选择好评估机构,这是委托方的一项权利,也是做好评估工作的重要前提。由于我国资产评估行业发展时间较短,资产评估的理论、方法和相关法规还不完善,资产评估机构及评估人员自
With the accelerated restructuring of enterprises, asset restructuring, equity flow is becoming more frequent, as the market economy, asset valuation industry play an increasingly important role. In 1999, only Pudong New Area accepted 181 projects for asset appraisal, confirmed 152 projects and confirmed that the total assets reached more than 4 billion yuan, providing the basis for economic activities such as enterprise restructuring, asset restructuring and stock rights flow. In accepting the project appraisal of assets and confirming the work, we feel that the asset appraisal commissioner correctly understands and performs his / her own rights and responsibilities. It is an important part of doing a good job of assets appraisal and ensuring a just and objective appraisal result. First of all, before the asset evaluation, the commissioning party should choose a good evaluation agency, which is a right entrusted party, but also an important prerequisite for doing assessment work. Due to the short development time of asset appraisal industry in our country, the theory, method and related laws and regulations of asset appraisal are still not perfect. The appraisal agencies and appraisers