我国公司注册登记中,股东以非货币资产进行出资都需对其价值进行评估,为了满足股东的验资注册要求,评估师的倾向会导致对评估价值类型的错误运用。评估实务中出现了笔者所列的“出资者的出资额成为评估师形成评估值的前提、实物资产评估偏重于成本法的应用、无形资产评估参数的随意性较大”问题。对处于成长中的我国评估师行业应加以重视。 In the process of company registration in our country, shareholders need to evaluate the value of non-monetary assets. In order to meet the capital verification requirements of shareholders, the appraisers’ tendency will lead to the wrong application of the appraisal value types. In the assessment practice, the author has listed “the contribution amount of the investor as the prerequisite for the appraiser to form the appraisal value, the appraisal of the physical asset pays attention to the application of the cost method, and the arbitrariness of the intangible asset appraisal parameter is larger.” We should pay attention to the growing Chinese appraiser industry.