资产评估方法主要有三种:市场法、成本法和收益法。
There are three methods of assets evaluation: market method, cost method and income method.
市场法是在市场上找一个相类似的资产，分析它的销售交易过程和结果，与评估对象进行比较，然后作出估价的方法。采用市场法，第一步是进行市场调查，搜集类似资产的基本资料、数据。第二步要弄清这些资料的准确性。第三步要选择适当的比较计量单位，如不动产:每平米、每亩;机器设备:容量或重量、厘米;评估企业用的计量单位:股票价格与收益比率(P、E)，第四步把选定的参照物和评估对象进行比较，分析和调整差异。最后是对评估过程、评估结果提出一个评估报告。
The market method is to find a similar asset in the market, analyze its sales transaction process and results, compare it with the evaluation object, and then make a valuation. The first step to adopt the market method is to conduct market research and collect basic information and data of similar assets. The second step is to find out the accuracy of these data. The third step is to choose appropriate comparative measurement units, such as real estate: per square meter, per mu; Machinery and equipment: capacity or weight, cm; The unit of measurement used to evaluate an enterprise is the ratio of stock price to return (P, e). The fourth step is to compare the selected reference object with the evaluation object, and analyze and adjust the difference. Finally, the paper puts forward an evaluation report on the evaluation process and results.
成本法是从估计更新或重置资产的现时成本中减去应计折旧求得一个价值指标 的方法。 收益法是将资产的周期性期望收益转换为现值的一种方法。这三种方法都适用于有形资产的评估.但对无形资产的评估，大多使用收益法和成本法，市场法用得较少.因为在市场上找到相似的比较对象较为困难，而且无形资产市场相对比较少。
The cost method is a method to obtain a value index by subtracting the depreciation from the estimated current cost of renewal or replacement assets. Income method is a method to convert the periodic expected income of assets into present value. These three methods are all suitable for the evaluation of tangible assets. However, the income method and cost method are mostly used for the evaluation of intangible assets, while the market method is less used. Because it is difficult to find similar objects in the market, and the intangible assets market is relatively small.