1. Market method is one of several evaluation ideas in asset evaluation. There are two basic prerequisites for asset evaluation by market method: first, there must be a fully developed and active asset market; Second, you can collect reference objects and their comparable indicators and technical parameters with the assessed assets. 2. Generally speaking, if you can find exactly the same reference object as the appraised assets in the market, you can directly take the price of the reference object as the appraised value of the appraised assets. More often, similar reference prices are obtained and price adjustment is needed. The adjustment factors of reference difference mainly include three aspects: first, the time factor, that is, the difference in the influence of the time difference between the reference transaction time and the benchmark date of the appraised assets on the price of the appraised assets; Second, regional factors, that is, the differences in the influence of the regional or lot conditions on asset prices; The third is the functional factor, that is, the influence of more or less asset entities on the price. 3. The following procedures should be followed when evaluating the value of assets by using the market method: (1) Defining the appraisal object; Conduct open market research, collect basic market information of the same or similar assets, and seek reference; Analyze and sort out the data and verify its accuracy, and judge and select the reference object; Comparing the appraised assets with reference objects; Analyze the adjustment differences and draw a conclusion. 4. Market method is the simplest and most effective method in asset evaluation, which can objectively reflect the market status of assets. Its evaluation parameters and indicators are directly taken from the market, and the evaluation value can better reflect the actual market price, and the evaluation results are easy to be understood and accepted by all parties. However, market law needs to be based on an open and active market, and sometimes it is difficult to apply because of the lack of comparable data. This method is not suitable for the evaluation of special machinery and equipment, most intangible assets and some assets strictly restricted by geography and environment.