一、资产评估的背景比较 1.资产业务背景。资产业务的发展是评估业兴起的推动力。西方国家资产业务发展较早,早在19世纪,由于股份制和信用制度的高度发展,企业合并、分设等资产重组的大规模兴起,以及各项财产税制的需要,美欧各国的资产评估业务就初步发展起来了。西方国家 First, the background of asset valuation 1. Asset business background. The development of asset business is the driving force behind the rise of the valuation industry. As early as the 19th century, due to the high development of joint-stock and credit systems, the massive rise of asset reorganization such as mergers and acquisitions, and the need for various property tax systems, the asset valuation business in the United States and Europe Initially developed. Western countries