摘要我国资产评估行业出现于改革开放初期，推动了我国市场经济的发展。评估行业从最初的“防止国有资产流失，国有资产保值增值”的建立初衷，并逐步发展为促进贸易利益的资产、股份制改革、建立市场经济秩序、完善资本市场、优化资源配置等起着重要的作用。不过，由于资产评估准则的变迁具有一定的历史性，其准则变迁是在一定历史条件下进行的。如今，虽然我国的资产评估准则变迁顺应了历史潮流，但在准则方面还存在一定的滞后性，需要我们进行研究完善。于是，本文以新制度经济学为切入点和指导基础，探讨资产评估准则的变迁过程与趋势，并在此基础上结合我国资产评估准则实施过程中具体情况，剖析其变迁历程，研究资产评估准则变迁的动因，以及新制度经济学为变迁产生的影响。同时，借鉴国外比较成熟的资产评估准则，从评估师、评估角度、评估内容披露等方面分析我国评估准则发展趋势，并提出相关的建议，以推动我国资产评估准则的完善。86688

毕业论文关键词：资产评估；评估准则；变迁

Research on Changes of China’s Valuation Standards

Abstract Appraisal trade in China appeared in the beginning of reform and opening up, promote the development of China's market economy。 Appraisal industry plays an important from the first "to prevent loss of state assets, state-owned assets," the original intention of the establishment, and gradually develop the assets to promote the benefits of trade, joint-stock reform, the establishment of the market economic order, improve the capital market, optimize the allocation of resources, etc。 effect。 However, due to the asset appraisal quasi Changes have some historic, change is in its guidelines under certain historical conditions。 Now, although our assessment criteria Changes in assets conform to the historical trend, but there is a certain lag in the guidelines, we need to carry on Perfection。 Thus, the present paper asset valuation theory as a starting point to explore the transformation and trend of the valuation standards , combined on the basis of the evaluation criteria of asset specific implementation process, the analysis of its Changes course。 At the same time , learn from foreign mature assets appraisal standards, from assessment pision, evaluation perspective, disclosure content assessment in China is analyzed in terms of evaluation criteria for the development trend, and puts forward the relevant suggestions, in order to promote the perfection of the standards of assets evaluation in China。

Keywords: asset evaluation; valuation standards; changes

目  录

0引言 1

1资产评估准则变迁的基础理论 1

1。1新制度经济学理论 2

1。2资产评估制度变迁的动因 2

2我国资产评估准则变迁的历程 3

2。1资产评估准则发展历程 3

2。2新经济制度对准则变迁的影响 5

3评估准则的变迁趋势 5

3。1评估师执业责任明确化 5

3。2专业胜任能力强制化 6

3。3评估方法要求具体操作化 6

3。4评估披露要求灵活化 7

4完善我国资产评估准则的建议 7

4。1加强资产评估环境建设