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为适应新形势下行业业务创新的需要,评估行业根据评估业务发展需求,将执业准则体系的规范范围由现有的仅规范价值估算类评估业务,扩展到同时规范非价值估算类业务,创新地将资产评估执业准则体系分为资产评估准则和操作指引两大体系。为使广大读者对我国评估执业准则体系的发展有更好地了解,本刊特邀中国资产评估协会副会长兼秘书长、世界评估组织联合会副主席、国际评估准则理事会管委会成员刘萍撰文,就创新执业准则体系的必要性、执业准则体系的基本结构及特点等内容为读者进行了详细解读。
In order to meet the needs of business innovation in the new situation, the assessment industry, based on the assessment of business development needs, expanded the scope of the practice standardization system from the current assessment of only standardized value estimation business to the standardization of non-value estimation business and innovation The system of asset valuation practice is divided into assets evaluation criteria and operational guidance of the two major systems. In order to enable readers to better understand the development of our evaluation practice system, we invite the vice president and secretary general of China Assets Appraisal Association, the vice chairman of the Federation of World Assessment Organizations, the members of the Administrative Committee of the International Assessment Standards Board Liu Ping wrote an article on the necessity of innovation practice guidelines system, the basic structure and characteristics of the practice guidelines system for readers to read in detail.