it is divided into three parts : part : this part mainly introduces theory of valuation . begun with the history of valuation, it focuses on several definitions of value and objective of valuation . later on the purpose of valuation and some differences with related concepts are discussed 在價值評估的理論部分,從價值開始,集中分析了若干個價值的定義,明確了價值評估的對象,并且將價值評估與相關的概念進行了比較;另外,對價值評估的目的也作了相應的闡述。