中国资产评估行业是伴随我国对外开放、企业改革和社会主义市场经济的建立,在引进国外评估理论和方法的基础上发展起来的。历经20年的发展,资产评估行业在服务市场经济建设、国有企业改革、市场机制完善等方面做出了积极的贡献。但现状不容乐观,诸多问题制约着资产评估行业的发展:资产评估基本理论不成熟、体系不完善、行业法律法规制定滞后、部门垄断、多头管理的问题仍然存在,评估机构体制不完 China’s asset appraisal industry was developed along with the opening up of our country to the outside world, the reform of the enterprise and the establishment of a socialist market economy, based on the introduction of foreign assessment theories and methods. After 20 years of development, the asset valuation industry has made positive contributions in service market economy construction, state-owned enterprise reform and market mechanism improvement. However, the current situation is not optimistic. Many problems restrict the development of the asset appraisal industry. The basic theory of asset appraisal is immature, the system is imperfect, the industry laws and regulations are lagging behind, the problems of monopoly and long management in the sector still exist,