一、前言目前我国涉外资产价值评估中常用的方法有成本法和市场法两种，每种方法的前提条件、适用范围及其优缺点在专业书籍’“中都有论述。但不论应用哪种方法，都要求对资产的市场情况有足够的了解，有比较完整的数据库和市场参照物，这样才能得出比较准确的价值结论。而实? I. Preface At present, there are two methods commonly used in the valuation of foreign assets in China: the cost method and the market method, and the preconditions, scopes and advantages and disadvantages of each method are discussed in the professional books. However, no matter which type Methods, all require a sufficient understanding of the market conditions of assets, a more complete database and market reference, so as to come to a more accurate conclusion of the value.