《国际评估准则》和美国《专业评估执业统一准则》对我国评估准则的制定思路、规划、总体定位等具有十分重要的借鉴意义。我国资产评估准则的制订应注重严密的组织体系、综合性、专业水准、执业道德的规定以及明确阐述评估与会计的关系等方面的问题。 The International Assessment Guidelines and the United States’ “Standard Practice for Professional Assessment Practices” are of great significance to China’s assessment criteria formulation, planning and overall positioning. The formulation of China’s asset valuation standards should pay attention to the strict organizational system, comprehensiveness, professional standards, professional ethics and clearly defined the relationship between assessment and accounting issues.