企业改制中资产评估的法律问题探析  

In the enterprise remanufacture the property appraised the legal matter searches analyzes

作　　者：李雪[1] 王洁[1] 

机构地区：[1]长春税务学院,吉林长春130117

出　　处：《行政与法》2007年第6期52-53,共2页Administration and Law

基　　金：吉林省社会科学基金项目"企业改制中无形资产评估指标体系的改进与完善-基于吉林省国有企业改制的个案研究"的阶段性成果;项目编号:2007235

摘　　要：我国目前资产评估法律环境有待完善,资产评估相关法律体系还没有建立起来。企业改制中资产评估主要遵守的是《国有资产评估管理办法》,不能满足资产评估业发展的需要。评估法律规范实质上是法律规范在评估中的具体应用,即评估法律规范是指由国家立法机构或国家行政机关依法制定的,是评估人员必须实施的行为规则,其最终目标是调整评估法律关系。Our country the property appraised at present the legal environment pending consummates,the property appraised the correlation legal framework has not established.In the enterprise remanufacture the property appraised mainly observes is ＂State asset Appraisal Policing method＂,cannot satisfy property appraisal industry the need to develop.Appraised in the legal standard essence is the legal standard in the appraisal concrete application,namely the appraisal law standard is refers by the country lawmaking body or Country Administrative organ formulates legally,is appraised the personnel must implement the behavior rule,its ultimate objective adjusts the appraisal legal relationship.

关 键 词：资产评估 产权界定 法律依据 法律环境 法律规范 

分 类 号：D922.291.91[政治法律—经济法学]