俄罗斯社会与中国社会在一定程度上存在相似性,俄罗斯资产评估法与中国资产评估法也有相似之处,但是由于两个国家资产评估行业发展历程、管理模式不同,导致两国资产评估法有诸多差异。在研究学习俄罗斯的评估法、评估行业管理体制及评估实务的基础上,对中俄资产评估法从立法背景、法律整体框架、具体内容三个方面进行对比分析。俄罗斯评估法律的合理制定和长时间的实践,使得俄罗斯评估行业法律实践对中国资产评估法的实施和行业发展也有一定的借鉴作用 There are similarities between Russian society and Chinese society to a certain extent. There are similarities between the Russian assets appraisal law and the Chinese appraisal law. However, due to the different development stages and management modes of the assets appraisal industry in the two countries, there are many assets appraisal laws in the two countries difference. On the basis of studying and studying Russia’s appraisal law, appraising the industry management system and appraisal practice, this article compares and analyzes the asset appraisal law of China and Russia from three aspects: the legislative background, the overall framework of law and the concrete content. Russia to assess the legal development of a reasonable and long practice, making the assessment of the Russian industry practice of law on the implementation of asset valuation law and the development of the industry also have some reference