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中外资产评估背景比较研究
引用本文:曹宇. 中外资产评估背景比较研究[J]. 财会通讯, 2004, 0(8)
作者姓名:曹宇
作者单位:上海财经大学会计学院 上海
摘    要:我国目前的资产评估行业出现了很多问题,本文试图通过对中外资产评估的产生背景、立法背景、发展背景等这几个方面作一比较,来解释我国的现状。笔者认为,我国资产评估行业现状是由我国特定经济和社会环境所决定的,我们应当根据资产评估的渊源创造适当的条件,来发展我国的资产评估业。

关 键 词:资产评估  背景比较  产权

A Comparative Research on the Background of Asset Appraisal
Cao Yu. A Comparative Research on the Background of Asset Appraisal[J]. Communication of Finance and Accounting, 2004, 0(8)
Authors:Cao Yu
Abstract:There are many problems in theasset appraisal industry these days. We try to explain why these problems are in existence by comparing the background of origin, lawmaking and developing. In conclusion, our country's actuality in the asset appraisal industry is due to the special surroundings of economy and society. So if we want to develop the asset appraisal industry stably, some activities should be taken according to the character of asset appraisal
Keywords:Asset appraisal Comparing the background Property right
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