各省、自治区、直辖市财政厅(局):为了规范注册资产评估师执业行为,提高执业质量,维护社会公共利益,促进社会主义市场经济的健康发展,中国注册会计师协会拟订了《资产评估准则——无形资产》,现予以发布,于2001年9月1日起施行。附件:资产评估准则——无形资产 Finance Bureau (Bureau) of Provinces, Autonomous Regions and Municipalities: In order to standardize the practice of registered appraisers, improve the quality of practicing, safeguard public interests and promote the healthy development of the socialist market economy, the Chinese Institute of Certified Public Accountants has formulated the “Guidelines for Asset Appraisal - Intangible assets ”, is to be released, in September 1, 2001 shall come into force. Annex: Assets Valuation Guidelines - Intangibles