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上世纪90年代以来,行业协会及业内人士在我国资产评估准则制订工作中进行着不懈的努力,相继出台了一系列行业规范性文件,对提高和规范资产评估操作水平发挥了重要作用。目前,诸多因素严重影响着准则的制订。为积极稳妥地推进我国资产评估准则体系的建设,在准则制订中,应遵循评估理论与实践并进;系统规划,循序渐进;结合当前实践,适当超前等指导思想。
Since the 90s of the last century, industry associations and people in the industry have made unremitting efforts in the formulation of asset evaluation standards in our country. A series of industry standard documents have been promulgated one after another, which play an important role in raising and standardizing the operation of assets appraisal. At present, many factors seriously affect the development of the guidelines. In order to actively and steadily promote the construction of China’s asset valuation standards system, we should follow the assessment theory and practice in system development, systematically plan and step by step, and combine the current practice with proper guidance.