引言:随着《公司法》、《证券法》等法律的修订,资产评估发挥的作用日益突出,成为专业中介服务领域重要的组成部分。相关法律、法规对资产评估的法定要求,也使资产评估法定业务的领域不断拓展。如何理解资产评估法定业务的性质,进行相应的规范及明确承担的法律责任,本文与广大 Introduction: With the revision of the Company Law, the Securities Law and other laws, asset appraisal plays an increasingly prominent role and has become an important part of professional intermediary services. Relevant laws and regulations of the statutory requirements for the assessment of assets, but also to asset assessment statutory business areas continue to expand. How to understand the nature of statutory assets valuation business, the corresponding norms and clearly assume the legal responsibility, this article and the general