资产评估操作法律规范资料目录第一部分 资产评估准则..........................................................3资产评估准则——基本准则(财企〔2025〕20 号 2025 年 2 月 25 日)........................................................3资产评估职业道德准则——基本准则(财企〔2025〕20 号 2025 年 2 月 25 日).........................................4资产评估准则——不动产................................................................................................................................6资产评估准则——工作底稿............................................................................................................................9资产评估准则——机器设备..........................................................................................................................11资产评估准则——评估报告..........................................................................................................................13评估报告准则起草说明..........................................................................................................................15资产评估准则——评估程序..........................................................................................................................26资产评估准则——无形资产..........................................................................................................................28资产评估准则——无形资产（01 版）.................................................................................................31资产评估准则——业务约定书......................................................................................................................33第二部分 资产评估指导意见..............................................................................................................................36以财务报告为目的的评估指南（试行）（中评协[2025]169 号）............................................................36企业国有资产评估报告指南（中评协〔2025〕218 号）.........
