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Abstract: as intermediary service industry to adapt to the development of market economy, the asset evaluation and Accounting is a professional service activities have distinction to have connection again already, this paper studies the relationship between the two, make us understand accounting provides the fact judgment as the main content of service, asset appraisal value judgment as the main content of the service, the two assets with different scope, different valuation methods and principles, they should act differently. But they are a modern market economy depends on the basis of the normal operation of the service industry. Make us more deeply know the asset appraisal, better use of accounting information to assess the service, so as to improve the quality of assets appraisal.

key words: the asset appraisal, denominated in accounting, fair value

The introduction

Assets appraisal activities have hundreds of years of history, is generally accepted that the asset appraisal is the inevitable outcome of market economy development, it with the development of market economy and the market trading behavior. Assets evaluation in the market economy and market trading behavior plays an important role. At that time, due to the entry of foreign capital, the emergence of sino-foreign joint venture and other types of enterprises, Au's state-owned land investment, enterprises how to evaluate to become a shareholder, the original equipment in urgent need of assets assessment. Therefore, the country recruited some accountants to work in the assets evaluation. It can be seen that the asset appraisal first need is the enterprise property valuation, and is a part of accounting measurement property valuation, is the important basis of the book value of the enterprise financial assets. Obviously, the asset evaluation and accounting work has a close relationship from the start. [1][2]

Asset evaluation and accounting are of services in the economic development of the intermediary service industry. Assets evaluation has a clear evaluation purpose, evaluation object, evaluation subject and object, evaluation criteria, assumptions and principles, assessment procedures and methods and measurement is a kind of currency. Asset appraisal as on the basis of the fair value measurement model, can truly reflect the state of business capital preservation, can be measured from the unit and improve the matching principle of accounting measurement attributes in two aspects, really reflect the enterprise profits, can reasonably reflect the status of enterprise assets, improve the financial information of relevance, that is to say, provide accounting information more effectively.[3] Asset evaluation and accounting in the assets of the business, the inner link, due to professional division of labor and due to the nature of work, professional knowledge and professional standards of different distinction. The asset appraisal under the perspective of accounting measurement attributes of ", the comparative analysis of assets evaluation and assets accounting measurement, the theory of asset assessment and the relationship of accounting measurement in the preliminary discussion of the relevant assets evaluation cause several aspects of the accounting problems; Asset evaluation and accountin本论文由英语论文网提供整理，提供论文代写，英语论文代写，代写论文，代写英语论文，代写留学生论文，代写英文论文，留学生论文代写相关核心关键词搜索。