A Comparative Study on the Asset Appraisal Criteria Between China and Foreign Countries

Bo FENG, Kun QIAN, Junwen FENG

Abstract


Asset appraisal is a professional work. In order to standardize the professional behavior of appraisers, improve the quality of appraisal service, and enhance the credibility of the asset appraisal industry, the appraisal industry of all countries in the world has chosen to formulate asset appraisal standards, and carry out the necessary norms from the aspects of technical norms and professional ethics. In China, the establishment of asset appraisal system started late, and the asset appraisal system of developed countries such as Britain and the United States has a very important reference significance for our country. This paper makes a comparative study on the process, connotation and characteristics of the establishment of international asset appraisal standards, American asset appraisal standards and China's asset appraisal standards, so as to find out the inspiration for the construction of China's asset appraisal standards system and the practical results of China's asset appraisal industry.


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DOI: http://dx.doi.org/10.3968/12114

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