资产评估中的价值类型问题,不仅是一个理论问题,也是资产评估操作的实际问题。价值类型研究的进展,直接影响我国资产评估理论体系的建立与完善,因此,价值类型的研究引起了理论界和实务界的广泛关注。笔者曾就价值类型问题发表过一些初浅看法,现根据评估理论研究状况以及现实中 The problem of value type in asset valuation is not only a theoretical issue, but also a practical issue of asset valuation operation. The progress of value type research has a direct impact on the establishment and improvement of the theoretical system of asset valuation in our country. Therefore, the study of the type of value has drawn wide attention from both theorists and practitioners. The author has published some preliminary views on the issue of value type, now based on the assessment of theoretical research and the reality