会计处理和财务处理是资产评估增值的两个重要组成部分,而单项和整体两种资产评估形式存在于资产评估当中。前者指的是土地以及房屋等资产内容,拥有较多的资产评估增值。同时,在各种特殊原因的影响下,将导致减值现象产生于评估当中,其中包括存货以及应收账款等内容。本文从清产核资与企业改制评估增值、非货币性资产外投资中的资产评估增值和企业分立、合并三个角度出发,对资产评估增值中的会计处理和财务处理展开了研究,希望对我国相关领域的发展起到促进作用。 Accounting treatment and financial processing are two important components of the value added of assets assessment, while the two types of asset valuation forms exist in the asset evaluation. The former refers to the contents of assets such as land and buildings, with more value-added assets evaluation. At the same time, under the influence of various special reasons, the devaluation will result in the assessment, including inventory, accounts receivable and so on. In this paper, we study on the accounting treatment and financial treatment in the value-added of assets appraisal from the three aspects of the increment of capital verification and enterprise restructuring, the value-added of assets appraisal in non-monetary out-of-capital investment and the separation and merger of enterprises. The development of related fields play a catalytic role.