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随着市场经济体制在我国的确立和国家专业银行向国有商业银行的迈进,对企业资产评估业务的竞争日趋激烈,除国有资产管理部门外,各种行业主管部门,商业银行的中间业务机构,会计事务所、审计事务所、以及名目繁多的社会咨询机构都已涉足企业资产评估业务领域。国有银行应利用其在人才和业务熟练方面的优势,树立客户至上的市场竞争观念,以公正、高效、快捷、准确取信于客户和社会有关部门。为此,本文意在对其评估方法和价值确定进行一些探索,以期促进对企业资产评估工作的广泛开展。
With the establishment of the market economy system in our country and the progress made by the state-owned commercial banks towards the state-owned commercial banks, the competition for the enterprise assets assessment business is becoming more and more intense. Apart from the state-owned assets management departments, all kinds of industry authorities, the intermediary agencies of commercial banks, Accounting firms, audit firms, and a wide range of social consulting agencies have been involved in the field of enterprise asset valuation business. State-owned banks should take advantage of their talent and proficiency in business to establish a market-oriented concept of customer-oriented competition and win the trust of customers and relevant departments with impartiality, efficiency, quickness and accuracy. To this end, this article intends to make some exploration of its assessment methods and value determination, in order to promote the extensive development of enterprise assets assessment.