摘要
选择性地阐述了企业改制中资产评估的理论、观点和方法，强调资产评估在企业改制中的作用、原则、前提条件选择及方法，并对改制中所进行的资产评估的其他问题作了必要论述．
Selectly expounding the theorys, standpoints and methods about assets evaluation in system reform of enterprises and especially emphasizing on effect, principles,preconditions and methods of assets evaluation in system reform of enterprises. Other problems about assets evaluation in system reform of enterprises are discussed.
关键词
企业改制
资产评估
现代企业制度
System reform of enterprises
Assets evaluation
Modern enterprise system
