中国资产评估准则资产评估执业准则：.........................................................4资产评估基本准则..............................................................4资产评估准则——基本准则（2004-2-25财企[2004]20号）..................4第一章总则...........................................................4第二章基本要求.......................................................5第三章操作准则.......................................................5第四章报告准则.......................................................6第五章执业责任.......................................................7第六章附则...........................................................7资产评估具体准则..............................................................8资产评估准则——无形资产（2001-7-23财会[2001]1051号）....................8引言..................................................................8定义..................................................................8基本要求..............................................................8评估要求..............................................................9披露要求.............................................................10施行日期.............................................................11资产评估准则——评估报告（2007-11-28中评协[2007]189号）.................12第一章总则........................................................12第二章基本要求.....................................................12第三章评估报告的内容...............................................13第四章附则........................................................16资产评估准则——评估程序（2007-11-28中评协[2007]189号）.................16第一章总则.......................................................16第二章基本要求.....................................................17第二章评估程序要求.................................................17第四章附则.....................................................20资产评估准则——业务约定书（2007-11-28中评协[2007]189号）...............20第一章总则......................................................20第二章业务约定书的签订.............................................21第三章业务约定书的内容.............................................21第四章业务约定书的变更.............................................23第五章违约责任和争议解决...........................................23第六章附则......................................................23资产评估准则——工作底稿（2007-11-28中评协[2007]189号）.................24第一章总则........................................................24第二章基本要求.....................................................24第三章工作底稿的内容...............................................25第四章工作底稿的编制和管理.........................................25第五章附则.......................................................26资产评估准则——机器设备（2007-11-28中评协[2007]189号）.................27第一章总则........................................................27第二章基本要求.....................................................27第三章操作要求.....................................................28第四章评估方法.....................................................29第五章披露要求.....................................................30第六章附则.........................................................31资产评估准则...
