随着我国经济体制改革的深入和发展，企业（本文所指企业均为国有企业）将逐步建立适应市场经济要求、产权明晰、责权分明、政企分开、管理科学的现代企业制度，而建立现代企业制度的一个重要任务是明晰产权关系，这就把资产评估工作提到了重要日程，成为企业界、经济界关注的 With the deepening and development of China’s economic system reform, enterprises (all of which are referred to herein as state-owned enterprises) will gradually establish a modern enterprise system that meets the requirements of a market economy, with clear property rights, clear powers and responsibilities, separation of government from enterprises, and management of science. One of the important tasks of the modern enterprise system is to clarify the relationship between property rights and property rights. This puts the asset evaluation work on an important agenda and becomes the focus of business and economic circles