I中国资产评估准则与 ANZVGN 比较研究摘要：本文首先从选题的背景和研究意义出发，对资产评估准则的概念进行解析，并在相关文献研究的基础上提出给出本篇文章研究的理论依据，之后再根据包括中国、澳大利亚和新西兰在内的三国资产评估准则情况进行对比分析，对比主要包括各国的资产评估准则制定背景、各国资产评估准则的结构和各国资产评估准则的具体内容在内的三个方面，在比较的基础上了解其他国家的资产评估准则发展状况，并对其进行学习和借鉴。最后在对前文内容进行总结和概括以后给出关于国内资产评估准则完善的指导性意见，指出必须从国内经济社会的发展状况出发，根据市场需求、建设过程产生的新项目以及相关理论强化工作开展的内容对我国资产评估准则进行加强和改善。关键词：中国资产评估准则；ANZVGN 比较；启示与借鉴A comparative study of China's asset evaluation criteria and ANZVGNAbstract: This article first from the background and significance of the concept of asset appraisal standard is analyzed, and theoretical basis is given in this article on the basis of the relevant literature, then according to the Chinese including Australia and New Zealand, including three asset appraisal standards were analyzed, including the comparison the asset appraisal standard formulation background, three aspects including the specific content of the asset evaluation criteria structure and asset appraisal standards of the countries, other countries understand the assets assessment criteria for the development of advantage on the basis of the comparison, and carries on the study and reference. Finally in the above contents. Sum up and summarized after given on the domestic assets appraisal standards and perfect guidance, pointed out that we must proceed from the domestic economic and social development, according to the market demand, the construction of new projects process and relevant theory of strengthening the work of China's assets appraisal standards...
