中国评估行业在未来几年将面临国际评估准则趋同的机遇和挑战。本文认为,国际评估准则趋同的过程是一场博弈,中国《资产评估法》即将出台,海外投资不断扩大,将推动评估行业的国际化进程,同时,中国评估行业也需要增加国际话语权,提升理论研究水平。TSINGHUA FINANCIAL REVIEW November 20142014年10月,包括中国资产评估协会在内的19家国际评估专业组织联合签署了国际评估准则“采用和趋同”谅解备忘录,签字方表示用3年时间来实现“要么采用国际评估准则(IVS), China’s assessment industry in the next few years will face the convergence of international assessment criteria for the opportunities and challenges. This paper argues that the process of convergence of international assessment standards is a game. The forthcoming ”Assets Appraisal Law“ in China and the continuous expansion of overseas investment will promote the internationalization of the assessment industry. At the same time, the assessment industry in China will also need to increase its international voice and promote Theoretical research level. TSINGHUA FINANCIAL REVIEW November 2014 In October 2014, 19 international appraisal organizations, including the China Assets Appraisal Association, jointly signed the Memorandum of Understanding on International Appraisal Standards, ”Adoption and Convergence“, and the signatories indicated that it would take 3 years to realize the ” Either adopt the International Assessment Guidelines (IVS)