多年来的评估实践表明,评估准则的作用日益增强,已由评估师执业的依据上升为市场降低交易风险的保障,由评估行业赢得专业尊重和社会公信力的重要基础,提升为维护资本市场及投融资秩序,从而保护公众利益的不可 Assessment practice over the years shows that the role of assessment criteria is increasingly enhanced. The basis for assessors’ practice has risen to protect the market in reducing transaction risks. It is an important basis for the assessment industry to win professional respect and social credibility and enhance its role in safeguarding capital markets and investment. Financing order, so as to protect the public interest must not