论资产评估的客观依据张宏才，高淑英，王富英资产评估的客观依据是指资产评估的理论基础、法律根据以及资产价格评定估算过程中所依据的数据资料。一、理论基础资产评估是一种价值判断。任何一种价值判断都是在一定的理论基础上进行的。在社会主义市场经济条件下，资产评... On the Objective Basis of Asset Valuation Zhang Hongcai, Gao Shuying, and Wang Fuying The objective basis of asset valuation refers to the theoretical basis, legal basis of asset valuation, and data materials based on the assessment of asset price. First, the theoretical basis Asset assessment is a value judgment. Any kind of value judgment is based on a certain theoretical basis. Under the conditions of the socialist market economy, asset assessment...