资产评估价值与资产交易价格关系十分密切,两者既有联系又有区别。一方面,资产评估结果可以作为资产交易定价的重要手段与依据;另一方面,资产评估报告的使用者又不能简单地将评估价值等同于交易价格。正确认识评估价值与交易价格的联系与区别,在实际的资产评估活动中具有重要的 Assets valuation value and asset transaction price is very close, both the connection and the difference. On the one hand, the result of asset appraisal can be used as an important means and basis for asset transaction pricing. On the other hand, users of asset appraisal report can not simply equate appraisal value with transaction price. A correct understanding of the relationship between the valuation value and the transaction price and the difference in the actual asset valuation activities have important