编制评估计划是评估程序的重要组成部分。它是评估师在明确评估业务基本事项,并与委托方签订业务约定书后,在实际开展评估业务之前,基于其已掌握的评估对象、评估范围和价值类型等方面信息而编制的用以指导评估业务具体执行的计划。它衔接了评估业务的承接和评估业务的具体执行两个阶段,在评估程序中起到了承上启下的重要作用。然而,长期以来,广大评估机构和评估师对于评估 The preparation of the evaluation plan is an important part of the evaluation process. It is the appraiser to assess the basic assessment of the business, and signed with the commission business contract, before the actual assessment business, based on its assessment of the object has been grasped, the scope and value of the type of assessment prepared by the guidance to guide the assessment Business specific implementation plan. It connects the two phases of the undertaking of appraisal business and the concrete implementation of appraisal business and plays an important role in the appraisal process. However, for a long time, the majority of assessment agencies and appraisers for the assessment