企业整体资产评估的范围
The scope of enterprise's whole assets appraisal
企业整体资产评估的范围界定至少包括两个层次：其一是企业资产范围的界定；其二是企业有效资产的界定。即企业整体评估的一般范围和具体范围。
There are at least two levels to define the scope of the enterprise's overall assets evaluation: one is the definition of the scope of the enterprise's assets; The second is the definition of effective assets. That is, the general scope and specific scope of the overall enterprise evaluation.
企业整体资产评估的一般范围：
The general scope of an enterprise's overall assets appraisal is as follows:
一般范围是从法的角度，从产权的方面来界定企业评估的资产范围。从产权的角度，企业评估的范围应该是企业的全部资产。
The general scope is to define the asset scope of enterprise evaluation from the perspective of law and property rights. From the perspective of property rights, the scope of enterprise evaluation should be all the assets of the enterprise.
具体界定企业评估的资产范围时应根据的资料有：企业提出资产评估申请时的申请报告及上级主管部门的批复文件所规定的评估范围；企业有关产权转让或产权变动的协议、合同、章程中规定的企业资产变动的范围；涉及国有资产的企业评估，可参照其评估立项书中划定的范围。
The data that should be used to define the asset scope of enterprise appraisal are: the appraisal scope specified in the application report when the enterprise applies for asset appraisal and the approval document of the superior competent department; The scope of changes in the assets of the enterprise as stipulated in the agreement, contract and articles of Association concerning the transfer or change of property rights of the enterprise; The enterprise appraisal involving state-owned assets can refer to the scope defined in the appraisal proposal.