【摘要】 资产是评估的对象、有关资产本质的理论也是评估理论的基础，但在我国资产的概念更多的是从会计角度出发的，评估中资产定义也过多地体现了会计的计量性质。本文从资产评估的几个基本问题入手、结合资产评估的前提假设、原则，试图从评估中的资产与其它领域的资产的区别于联系中把握资产的概念。更多还原

【Abstract】 Assets are what valuers prepare to appraise. The theory of Valuation should base itself on the theory of assets rather than accountancy. However, the popular definition presents too much accounting measures. Proceeding with fundamental issues of valuation, the author tried to find more appropriate definition of "assets" in valuation through comparison studying of that in other disciplines. Certainly, the discovery is performed under valuation premises and principles.更多还原