随着企业之间资产重组业务的快速发展,企业会计信息的使用者对资产公允价值的需求日益增强,客观上要求资产评估师能够为企业财务会计进行公允价值计量提供基础,资产评估与会计之间的关系日益密切,迫切需要加强会计准则与资产评估准则之间的协调,共同推动企业资产重组的发展。 With the rapid development of reorganization of assets among enterprises, the users of accounting information increasingly demand the fair value of assets, and objectively require asset assessors to provide the basis for the fair value measurement of financial accounting of enterprises. Asset assessment and accounting The relationship between the increasingly close, there is an urgent need to strengthen the coordination between accounting standards and asset valuation guidelines to jointly promote the development of corporate asset restructuring.