如今,资产评估各界已广泛认可资产评估准则能促进我国资产评估事业的发展。但我国资产评估准则与美国相比还有较大差距,其理论与实践的不尽相符已严重影响了资产评估准则在我国的运用效率。为深入解决资产评估界的疑虑困惑,本文在中美资产评估准则比较的基础上,通过文献研究、访谈和问卷调查,运用因子分析法将被调查者回答的12个问题归为三个因子:制定背景与环境因子、制定目的因子、具体内容因子,并进一步分析因子特征,划分内部动因与外部动因,寻找中美资产评估准则差异的关键动因,以更好规范我国资产评估准则的理论与实践,促进资产评估事业的发展。 Today, all sectors of asset valuation has widely recognized asset valuation criteria can promote the development of asset valuation in China. However, there is still a big gap between China’s asset valuation standards and the United States. The incompatibility between theory and practice has seriously affected the application efficiency of asset valuation standards in China. In order to further solve the doubts and puzzles of the asset appraisal community, this article, based on the comparison of the asset valuation standards between China and the United States, divides the 12 questions answered by the respondents into three factors through literature research, interview and questionnaire survey: To set the background and environmental factors, to establish the purpose factor and concrete content factor, to further analyze the factor characteristics, to divide the internal motivation and the external motivation, to find out the key motivation for the difference between the Chinese and American asset valuation standards, and to better regulate the theory and practice of the asset valuation criterion in China , To promote the development of assets assessment.