In recent years, with the continuous development of economy, the asset appraisal industry has developed rapidly, and more and more industries have gradually established contact with asset appraisal, and the accounting field has become more and more dependent on asset appraisal. Asset appraisal is an industry formed after the development of accounting. Many concepts come from accounting. These two industries are closely related, but they both play an irreplaceable role. Therefore, it is very important for their sustainable development to understand the connections and differences between the two industries.

First, the difference between asset appraisal and accounting

Asset appraisal is closely related to accounting, but it also has different emphases.

1. The development process of asset appraisal and accounting is different. The rise of China's asset appraisal industry is the product of reform and opening up and the establishment of the socialist market economic system. The reform of state-owned assets management system has directly promoted the development of assets appraisal industry. Compared with accounting, it started late and its development is not mature enough. At present, the asset appraisal industry is mainly attached to the accounting industry, and even many fields regard asset appraisal as a branch of accounting. Relatively speaking, asset appraisal is an interdisciplinary subject of modern economy, and the legal system is not perfect enough to form a perfect theoretical system. Accounting is a relatively mature industry, and gradually opens fine branches, with a relatively mature and perfect legal and regulatory system and theoretical system.

2. The theoretical concept of asset appraisal is different from accounting. Asset appraisal is the behavior and process that professional institutions and professionals analyze and estimate the value of assets and express their professional opinions according to national laws and regulations and asset appraisal criteria, according to specific purposes, following appraisal principles and following relevant procedures. Asset evaluation focuses on the estimation of asset value, and the evaluation object is mainly assets. Assets in asset appraisal is a relatively broad and complex category, which does not mean that all items can be regarded as assets. Even some items are regarded as assets in accounting practice, but they are not necessarily recognized as assets in asset appraisal, which also reflects the essential difference between accounting and appraisal. The most fundamental criterion to confirm assets in asset appraisal is whether the goods have value, and further whether the goods have exchange value, which is the research object of asset appraisal. Accounting takes currency as the main unit of measurement, accounting and supervising the economic activities of enterprises and institutions, mainly focusing on the measurement and recording of value. Accounting asset evaluation mainly focuses on the perspective of historical cost. The purpose of accounting is to provide users of financial accounting reports with relevant accounting information such as financial status, operating results and cash flow of enterprises, and lay a certain foundation for managers of enterprises to make correct decisions. To sum up, the differences between the concepts of asset appraisal and accounting theory are mainly reflected in: first, the emphasis of asset appraisal and accounting is different; Secondly, the evaluation results are different from the accounting measurement results, and the asset evaluation results are more diverse; Finally, asset evaluation emphasizes the overall benefit of assets more than accounting, which mainly reflects the overall utility value of assets, while accounting strives for the consistency between asset value and the overall asset value of enterprises, focusing on simple measurement and accounting of assets.

3. The roles of asset appraisal and accounting are different. The basic function of asset appraisal is appraisal and valuation, and the most basic function of asset appraisal is consultation, which has no enforcement effect. The evaluation results are varied, and the evaluation results of the same asset are different due to different evaluation methods, different evaluation locations and different appraisers. Asset appraisal serves for transactions, that is, the demand for asset appraisal will only arise when the property rights of assets change or assets are traded. The basic function of accounting is accounting and supervision, mainly measuring the value of assets from the perspective of historical cost, and accounting and supervising the movement form and direction of funds through certain methods. Accounting is an indispensable post and an important part in an enterprise, which provides financial and accounting reports for the enterprise.

Second, the relationship between asset appraisal and accounting

Asset appraisal and accounting are different from each other, but they are interrelated. * * * aims to promote the development of socialist economy, and * * * cooperates with each other. The evaluation results of asset evaluation can provide a basis for accounting valuation. In addition, accounting data information can provide services for asset appraisal activities.

1. The theoretical basis of asset appraisal comes from accounting discipline. At present, asset appraisal has not yet formed a perfect theoretical system, and the theories on which appraisal activities are based mainly come from theories related to asset appraisal activities in disciplines such as economics and accounting, such as the time value theory of money and the asset value theory widely used in the income method. One of the most widely used methods in asset appraisal is cost method. The first task of using cost method to evaluate assets is to calculate the replacement cost of assets. The methods commonly used in evaluation practice include replacement cost method, price index method, functional value analogy method and statistical analysis method. The basic idea is to correct the difference between time and technical changes on the basis of book historical cost. Therefore, most of the work of asset appraisal is based on accounting data. Especially when evaluating enterprise value, appraisers need to make full use of financial statements and related financial analysis data. In the practice of asset appraisal, accounting valuation methods are widely used in asset appraisal.

2. The conclusion of asset appraisal is an important source of asset accounting valuation and financial statement data. The Regulations on the Management of State-owned Assets stipulates that when economic activities such as the transfer of state-owned assets, the merger, sale and joint venture of state-owned enterprises occur, an asset appraisal report is required; In addition, the Company Law of People's Republic of China (PRC) stipulates that when making capital contribution, shareholders should evaluate and price the non-monetary assets as capital contribution, verify the property and provide a basis for accounting valuation. The Securities Law of People's Republic of China (PRC) also stipulates that an application for public issuance of corporate bonds shall provide an asset appraisal report to the relevant authorized departments in the State Council; When necessary, an asset appraisal institution can be entrusted to evaluate the company's financial status, internal control status and asset value, which also shows that asset appraisal provides a basis and data source for the value measurement of bonds and assets, and shows the close relationship between asset appraisal and accounting. In September, 2007, China Assets Appraisal Association issued "Guidelines for the Evaluation of Financial Reporting Purpose (Trial)", which regards the evaluation of financial reporting purpose as a specific field in asset appraisal business, making the relationship between them closer. Asset evaluation for the purpose of financial reporting is a special evaluation activity that serves enterprise accounting and financial information disclosure. Certified asset appraisers use appraisal techniques to analyze and estimate the fair value or specific value of various assets and liabilities in financial reports, and express professional opinions. This business reflects the specific application of asset appraisal in enterprise accounting and financial reporting. In a sense, the evaluation for the purpose of financial reporting is the product of the organic combination of asset evaluation theory, technology and accounting standards.

Third, the effective connection between asset evaluation and accounting.

To sum up, by analyzing the relationship between asset appraisal and accounting, we know that there are differences and connections between asset appraisal and accounting, and asset appraisal depends on accounting and is independent of accounting. Asset appraisal is an estimate of asset value, which can be used as an important source of accounting valuation and financial statement data to a certain extent. Accounting and measuring changes in the value of assets, and further analyzing the data to provide data for asset evaluation activities. It can be seen that asset appraisal and accounting play an irreplaceable role, and perfecting their cooperation will certainly promote the faster development of market economy. Clarify the differences and connections between asset appraisal and accounting, so as to make full use of the relationship between them, learn from each other's strong points and develop together, which is helpful to the development of asset appraisal industry. At present, China's asset appraisal industry is still in the process of development, which is not mature enough compared with the accounting industry. Therefore, in order to realize the effective connection between asset appraisal and accounting and promote the common development of the two industries, the first thing to do is to constantly improve the theoretical system, education and laws and regulations system of asset appraisal. On 20 14, the registered assets appraisal examination was cancelled and changed to the grade qualification examination, which is a great reform and will certainly play an effective role in the development of the assets appraisal industry. In the future, the asset appraisal industry can also set up different levels of technical level qualification examinations to attract multi-level professionals, such as primary, intermediate and appraiser professional level examinations. In addition, we should constantly improve the legal system of asset appraisal, so as to better serve social development and provide more reliable data sources for the accounting industry.

References:

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[2] China Asset Appraisal Association, Asset Appraisal [M]. Beijing: Economic Science Press, 20 12.

[3] Liu Shuqin and Li Yao. On the relationship between asset appraisal and accounting [J]. Journal of Shanxi Institute of Finance and Taxation, 2007.

[4] Liu Ping. Coordination and cooperation between asset appraisal and accounting [J]. Finance and Accounting, 2006.

[5] Sun Xin. An empirical study on the integration and interaction between accounting and asset appraisal [D].20 13.

[6] Angelnan. Re-understanding of the basic objective of asset appraisal —— Also on fair value and market value [J]. Journal of Zhongnan University of Finance and Economics, 20 13.

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The relationship between asset appraisal and accounting Article 2 Abstract Asset appraisal and accounting appraisal are both related and different. In order to evaluate assets reasonably, scientifically and fairly, it is necessary to understand the relationship between asset evaluation and accounting evaluation. With the development of China's market economy, the scope of enterprise assets reorganization, foreign investment, financing and business activities is becoming wider and wider, such as mortgage loan, asset leasing, farmland circulation, forestry asset circulation, financial leasing, demolition compensation, property insurance, pawn and other related economic activities involving asset evaluation are increasing. It is not feasible for these economic behaviors to be carried out only on the basis of the book value of enterprises, but to determine the value of assets through asset evaluation. This requires us to strengthen the cooperation between accounting and asset evaluation in theory and practice in order to better serve enterprises.

Keywords: asset appraisal accounting coordination and cooperation

I. Introduction to Assets Appraisal and Accounting Appraisal

(A) the meaning and characteristics of asset appraisal

Asset appraisal is a process of re-evaluating assets, which is a dynamic and market-oriented activity with the characteristics of uncertainty, and its appraisal price is also a simulated price. Asset appraisal developed with the reform of market economy in China. Its business involves property rights transfer, bankruptcy liquidation, asset reorganization, asset mortgage, property tax payment, property insurance and other economic activities, and plays an increasingly important role in the market economy. Asset appraisal has the following characteristics:

1, marketability;

2. Fairness;

3, professionalism;

4. Consultation.

(B) the meaning and characteristics of accounting valuation

Accounting takes currency as the main unit of measurement and improves economic efficiency as the main goal. It is an important part of economic management activities to conduct comprehensive, comprehensive, continuous and systematic accounting and supervision of economic activities of enterprises, institutions and other organizations, provide accounting information, and make predictions, decisions, control and analysis step by step with the development of social economy. The characteristics of accounting are mainly reflected in the accounting stage, which has three basic characteristics:

1, with currency as the main unit of measurement.

2. Based on accounting vouchers.

3. It is continuous, systematic, comprehensive and comprehensive.

Second, the relationship between asset appraisal and accounting

(A) accounting information is an important basis for asset evaluation.

In the process of asset evaluation, accounting information, including accounting data and accounting methods, is often used and referenced. No matter what evaluation method appraisers adopt, accounting information is one of the most important bases for asset appraisal professionals, and the quality of accounting information also has an important impact on the quality of asset appraisal. Assets appraisal often uses and refers to accounting information, and the accuracy of accounting information will affect the quality of assets appraisal results to some extent.

(2) Assets appraisal and accounting are mainly targeted at the assets of economic entities.

Asset appraisal is developed on the basis of accounting, many of its concepts are derived from accounting, and many tasks of asset appraisal are closely related to accounting. The classification of assets appraisal objects is simply based on the classification of assets in the financial accounting system. The description of assets appraisal project is very consistent with that of accounting, that is, assets are divided into fixed assets, current assets, intangible assets and long-term investments.

(C) Modern accounting measurement methods have been widely used in asset appraisal.

Asset appraisal methods include historical cost method, current market price method and replacement cost method. Among them, historical cost method is the most traditional valuation method, and other methods are collectively called modern valuation methods. Analyzing its characteristics, the historical cost method is objective and verifiable. For a long time, the accounting standards of many countries in the world stipulate that non-monetary assets should be valued at historical cost. But now the inflation is very serious, which shakes the accounting assumption that the currency is unchanged, and the disadvantages of historical cost method are naturally more and more; On the other hand, although modern valuation methods can better reflect the real financial situation and current operating results of enterprises in theory, for various reasons, according to accounting standards, modern valuation methods are not feasible in accounting practice at present. However, in the event of property rights transaction or change, the fair value of assets must be the basis of the transaction. Obviously, the book historical cost cannot reflect the value of assets, and modern valuation methods must be adopted to reflect the true value of assets more truly.