中国资产评估协会 资产评估准则.pdf

中国资产评估协会资产评估准则

1.资产评估是指依法对特定对象和特定目的的资产进行折现或转

换处理。

Assetappraisalreferstothediscountingorconversion

ofspecificassetsforspecificpurposesinaccordancewith

thelaw.

2.资产评估应当依法建立的科学规范和方法。

Assetappraisalshouldbebasedonscientificnormsand

methodsestablishedbylaw.

3.资产评估应当保证独立、公正、客观、真实和准确。

Assetappraisalshouldguaranteeindependence,

impartiality,objectivity,truthfulness,andaccuracy.

4.资产评估应当遵循职业操守，不得有弄虚作假的行为。

Assetappraisalshouldadheretoprofessionalethicsand

mustnotengageinanyfraudulentbehavior.
5.资产评估应当依法获得或使用评估数据。

Assetappraisalshouldobtainoruseevaluationdatain

accordancewiththelaw.

6.资产评估应当依法保守评估机密。

Assetappraisalshouldkeepevaluationconfidentialin

accordancewiththelaw.

7.资产评估机构应当具有相应的资质条件。

Assetappraisalinstitutionsshouldhavecorresponding

qualificationsandconditions.

8.资产评估机构应当建立健全的内部管理制度。

Assetappraisalinstitutionsshouldestablishsound

internalmanagementsystems.

9.资产评估机构应当制定评估细则和操作规程。

Assetappraisalinstitutionsshouldformulateevaluation

rulesandoperatingprocedures.
10.资产评估机构应当保证评估人员的专业能力和职业道德素质。

Assetappraisalinstitutionsshouldensurethe

professionalcompetenceandethicalqualityoftheir

appraisalpersonnel.

11.资产评估机构应当建立独立的评估审查制度。

Assetappraisalinstitutionsshouldestablishan

independentevaluationreviewsystem.

12.资产评估机构应当对评估结果负责。

Assetappraisalinstitutionsshouldberesponsiblefor

theevaluationresults.

13.资产评估机构应当保证评估报告的真实性、准确性和完整性。

Assetappraisalinstitutionsshouldensurethe

truthfulness,accuracy,andcompletenessoftheevaluation

report.

14.资产评估机构应当配合行政主管部门的监督检查。
Assetappraisalinstitutionsshouldcooperatewiththe

supervisionandinspectionoftheadministrativeauthorities.

15.资产评估报告应当明确评估目的、对象、价值基准和价值日。

Theassetappraisalreportshouldspecifythepurpose,

object,valuebenchmark,andvaluedateoftheevaluation.

16.资产评估报告应当包括评估结论、评估方法和资料来源等内容。

Theassetappraisalreportshouldincludeevaluation

conclusions,evaluationmethods,andsourcesofinformation.

17.资产评估报告应当建立评估责任和风险提示。

Theassetappraisalreportshouldestablishevaluation

responsibilitiesandriskwarnings.

18.资产