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 在价值评估的理论部分,从价值开始,集中分析了若干个价值的定义,明确了价值评估的对象,并且将价值评估与相关的概念进行了比较;另外,对价值评估的目的也作了相应的阐述。