对资产评估减值原因的分析□王启生刘剑林防止国有资产的流失，是国有资产管理部门的主要职责之一。国有资产管理部门在对评估结果进行确认时，往往关心的是国有资产是否保值、升值。然而，我们通过对一些企业的资产评估实践，却发现一些企业的资产评估值小于申报值，即出... An Analysis of the Causes of Impairment of Assets Appraisal Wang Qisheng Liu Jianlin Preventing the loss of state assets is one of the major responsibilities of the state-owned assets management department. When confirming the assessment results, state-owned asset management departments are often concerned about whether state-owned assets are valued and appreciated. However, through the practice of asset valuation of some enterprises, we find that some enterprises have an asset valuation less than the declared value, that is, ...