Comparative Research Between Asset Valuation Manage In China And USPAP & TIVS

Assets valuation is an indispensable medium service trade in market economy activities. With foundation and development of me market economy in our country,assets valuation plays more and more important role on the transference of property rights,the re-combination of enterprises and liquidation of assets. Assets valuation standard is useful to promote the health development of our national valuation trade,to preserve government's and public's benefits,and to fasten the steps of engaging the world economy. So it is of great importance to compare both Uniform Standard of Professional Appraisal Practice of US and International Valuation Standard with our country's assets valuation management. The thesis begins from the conception of the assets valuation and assets valuation standard. Then it uses the experience of American and International Organize from reference. At last,combining our country's actual situation,it reaches some trains of thought to improve assets valuation standard's foundation and development.