摘要资产评估是根据法律标准和程序，独立性和公平性原则以及科学方法对特定时间点的资产进行评估和评估。虽然活动和流程资产评估可以被视为公司的客观指标和估值，但资产评估的结果也可以用作决策者的参考。但是，随着社会经济的发展和行业竞争的加剧，企业资产评估中的资产评估中的一些企业问题逐渐发生。为此，本文首先考察了中国企业资产评估中遇到的问题，首先提供了研究背景，重要性，文献综述，相关理论基础理论和资产评估，并在提出之前对资产评估问题进行了分析。一个办法。对策问题本文件的调查结果主要体现在促进企业资产评估发展的措施上。一种是建立评估主体行为的机制，二是提高从业者的素质。估值无形资产需要灵活选择。在这些措施的影响下，他被认为能够为中国公司资产估值工作的发展创造更有利的条件。关键词：资产评估；有形资产；无形资产；发展对策ABSTRACTAssetvaluationistheassessmentandassessmentofassetsatspecificpointsintimebasedonlegalstandardsandprocedures,independenceandfairnessprinciples,andscientificmethods.Whileactivityandprocessassetvaluationcanbeviewedasobjectiveindicatorsandvaluationsofthecompany,theresultsofassetvaluationcanalsobeusedasareferencefordecisionmakers.However,withthedevelopmentofsocialeconomyandtheintensificationofindustrycompetition,someenterpriseproblemsintheassetevaluationinenterpriseassetassessmenthavegraduallyoccurred.Tothisend,thispaperfirstexaminestheproblemsencounteredintheassessmentofChinesecorporateassets,firstprovidestheresearchbackground,importance,literaturereview,relevanttheoreticalbasictheoryandassetevaluation,andanalyzestheassetassessmentbeforetheproposal.Oneway.CountermeasureThefindingsofthisdocumentaremainlyreflectedinthemeasurestopromotethedevelopmentofcorporateassetsassessment.Oneistoestablishamechanismforassessingthebehaviorofthesubject,andtheotheristoimprovethequalityofthepractitioner.Valuationofintangibleassetsrequiresflexiblechoice.Undertheinfluenceofthesemeasures,heisbelievedtobeabletocreatemorefavorableconditionsforthedevelopmentofChinesecompanyassetvaluationwork.Keywords:lassetvaluation;tangibleassets;intangibleassets;developmentcountermeasures目录一、引言..................................................1二、资产评估理论概述......................................2（一）资产评估概述..............................................21.市场价值法.................................................22.收益法.....................................................33.成本计算法.................................................3（二）资产评估作用..............................................31.企业价值最大化管理的需要...................................32.企业并购的需要.............................................43.量化企业价值、核清家底、动态管理...........................44.董事会、股东会了解生产经营活动效果的需要...................45.企业价值评估是投资决策的重要前提...........................56.企业价值评估可以扩大企业影响,展示企业实力..................57.增加企业凝聚力.............................................5三、企业资产评估存在的问题................................5（一）资产评估的体制、组织不健全................................5（二）资产评估对象缺乏监管......................................6（三）资产信息的流通缺乏时效性..................................6（四）资产评估方法选择不合理....................................7（五）资产评估的专业人才缺乏....................................7四、完善企业资产评估工作的建议............................7（一）建立评估主体行为规范机制...
