1. Asset appraisal is closely related to accounting and auditing. Asset evaluation is an independent and professional evaluation activity, which is used to evaluate enterprise assets and their value, while accounting and auditing is a systematic activity, which is used to record, report and review the information of enterprise assets, liabilities and owners' equity. ;

2. The main purpose of asset appraisal is to determine the net asset value, while the main purpose of accounting and auditing is to calculate the changes of assets, liabilities and owners' equity to ensure the authenticity and accuracy of financial statements. Therefore, the results of asset appraisal can be used as reference and decision-making basis for accounting and auditing to ensure the substantive correctness of accounting and auditing;

3. Asset appraisal, accounting and auditing are all financial majors, which are similar in nature to accounting and auditing, but there are also differences. On the one hand, the major of asset appraisal requires students to have a solid theoretical foundation in economics and finance, and to master the basic financial situation of different enterprises, the cycle of financial statements, the economic situation of their industries and the characteristics of assets and liabilities of specific enterprises; On the other hand, the asset appraisal major also requires students to independently evaluate and analyze assets with different inherent endowments, and make a fair valuation of different assets.

Legal basis:

"People's Republic of China (PRC) tax collection and management law" twenty-first.

The tax authorities are the competent authorities of invoices, and are responsible for managing and supervising the printing, purchasing, issuing, obtaining, keeping and cancellation of invoices.

Units and individuals shall issue, use and obtain invoices in accordance with regulations when buying and selling commodities, providing or receiving business services and engaging in other business activities.

Measures for the administration of invoices shall be formulated by the State Council.

Article 22

The special VAT invoice is printed by the enterprise designated by the competent tax department of the State Council; Other invoices shall be printed by enterprises designated by the State Taxation Bureau and the Local Taxation Bureau of provinces, autonomous regions and municipalities directly under the Central Government in accordance with the provisions of the competent tax authorities of the State Council.

No invoice shall be printed without the designation of the tax authorities specified in the preceding paragraph.