资产评估准则体系是资产评估理论的重要组成部分。只有用科学而合理的资产评估准则去指导资产评估实务,才能提高评估信息的质量,进而保护各信息使用者的利益,规范和保障市场经济的健康运行。本文论述了评估准则制定过程中应遵循的方法和原则并针对我国资产评估的现实,分析了资产评估准则的制定基础是以原则为基础还是以规则为基础。高质量的资产评估信息的产生需要以准则的形式加以规范,如何才能制定出高质量 Asset evaluation criteria system is an important part of asset valuation theory. Only with scientific and reasonable asset valuation guidelines to guide the practice of asset valuation can we improve the quality of the information we evaluate and then protect the interests of all information users and standardize and guarantee the healthy operation of the market economy. This paper discusses the methods and principles that should be followed in the process of the development of evaluation criteria and the reality of the assets evaluation in our country. It analyzes whether the basis for the evaluation of assets is based on principles or rules. The production of high-quality asset evaluation information needs to be regulated in the form of guidelines, and how to make high-quality