论资产评估标准

资产评估标准是资产评估中关于评估计价类型的标准，左评估过程中起着承上启下的作用。现行的计价标准在内涵与外延及与评估方法、评估结果的关系上并不清晰。针对这一问题，文章对资产评估计价标准性质、内容及它与评估目的、评估方法间的关系进行了讨论，指出标准的性质是价值，并提出了以要素价值与经济价值为表现的新的计价标准。

A Discussion About the Valuation Standard

The Characteristics & the expression of valuation standard,the relations between the valuation standard and valuation purpose & valuation methods are discussed in this article.The author considers that the character of valuation standard is value;the forms are factor value and economic value.