我国境内证券市场资产评估情况统计分析报告(2023年度)  

Report on Statistical Analysis of Asset Valuation in China's Domestic Securities Market(2023)

作　　者：无 

机构地区：[1]中国资产评估协会

出　　处：《中国资产评估》2025年第1期16-26,共11页Appraisal Journal of China

摘　　要：为全面了解资产评估在我国境内证券市场的参与和服务情况,客观反映资产评估规范和促进资本市场发展的基础作用,中国资产评估协会组织编写了《我国境内证券市场资产评估情况统计分析报告(2023年度)》,并于2024年印发。报告深入剖析资产评估服务证券市场的多维现状,从2023年我国境内证券市场总体状况、资产评估机构参与度、首次公开募股(以下简称IPO)中的资产评估、重大资产重组中的资产评估以及以财务报告为目的的资产评估等方面,揭示资产评估在资本市场中的核心作用与发展趋势。本文摘编了其中部分内容。In order to comprehensively understand the participation and service of asset valuation in China's domestic securities market,objectively reflect the fundamental role of valuation standards and promote the development of the capital market,CAS has organized the compilation of the"Report on Statistical Analysis of Asset Valuation in China's Domestic Securities Market(2023)",which is issued in 2024.The report provides an in-depth analysis of the asset valuation service in the securities market,revealing the core role and development trend of asset valuation in the capital market from the overall situation of China's domestic securities market in 2023,the participation of asset valuation firms,asset valuation in initial public offerings(IPOs),asset valuation in major asset reorganizations,and asset valuation for financial reporting purposes.This article has excerpted some of the content.

关 键 词：资产评估 证券市场 注册制 IPO 重大资产重组 商誉减值测试 

分 类 号：F275[经济管理—企业管理]