一、会计与资产评估的密切联系(一)会计与评估都是对经济主体进行计价。会计作为一项重要的经济管理活动,有着渊源流长的历史,会计学也早已形成一门独立的学科并在各类经济管理活动中占据着非常重要的地位。英国人沃尔夫指出:“会计的历史就是文明的历史,会计总是同文明的进步携手前进的”。但是,伴随着社会发展,尤其在现代市场经济条件下,会 First, the close relationship between accounting and asset assessment (A) Accounting and evaluation are the main economic valuation. As an important economic management activity, accounting has a long history and accounting has long formed an independent discipline and occupies a very important position in various economic management activities. British Wolf said: “The history of accounting is the history of civilization, accounting always advances with the progress of civilization.” However, with social development, especially under the conditions of a modern market economy, it will be possible