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qian tan zi chan ping gu gong zuo de ji ben yuan ze
Author(s): 
Pages: 35
Year: Issue:  5
Journal: Finance and Accounting Monthly

Keyword:  独立性原则会计师事务所一贯性原则财务成果评估目标评估程序经营决策计价依据整体利益生产经营性;
Abstract: <正> 随着市场经济的发展,我国企业的股份制改造正蓬勃开展起来,作为其基础工作的企业资产评估也越来越为人们所重视。为了保证资产评估结果的合理公允,在国家尚未制订有关资产评估的完善的法规、制度的前提下,笔者认为,资产评估工作应遵循以下八个基本原则:一、独立性原则。企业的资产评估工作一般由经过政府机关批准的专职评估机构来进行,如获得资产评
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