In recent years , with the emergence of violative operation of valuation and the incident of offering assessment result of deviating seriously from the objective fact occasionally , the problem of quality of valuation become the hot topics for the theory circle , the affair circle and the publics 近年来,资产评估违规操作、提供严重偏离客观事实的评估结果的事件时有发生,使得资产评估质量问题成为资产评估理论界、实务界及社会公众关注的热点问题。