The listing evaluation of enterprises is for the purpose of transaction.

The purpose of asset appraisal includes general purpose and specific purpose. The general purpose or basic purpose of asset appraisal is determined by the nature and basic function of asset appraisal. As a social intermediary activity for professionals to estimate and judge the value of assets at a specific time and under specific conditions, asset appraisal can only realize the fair value of assets at the appraisal time. As an asset value judgment activity, asset appraisal always aims to meet the needs of specific asset business, in which asset business refers to the economic behavior that causes asset appraisal. Usually, the specific requirements of asset business for the use of evaluation results are called the specific purpose of asset evaluation.

1. The purpose of asset appraisal refers to the reason and purpose of asset appraisal. There is no recognized boundary for the purpose of asset appraisal, which is generally put forward by the entrusting party. The purpose of asset appraisal is usually manifested in the following aspects: the transfer of property ownership. For example, help potential buyers or sellers determine objective buying or selling prices and provide a reasonable price basis for transactions; Help multiple property owners to merge or reorganize and apply for their own shares; Help multiple owners attached to the same property to divide the property, etc. Various reasons for financial insurance. For example, evaluate the property mortgaged or guaranteed by fund raisers to help banks make loan payment decisions; Standards and limits for providing objective loss compensation for insurance companies or insurers. Suggestions on providing a variety of property tax bases for tax authorities and taxpayers. Compulsory expropriation and compensation. For example, because the government or the law forces the acquisition of other people's property, the estimation of the degree of loss of the purchaser, etc. The investment recovery cycle that provides investors with the ownership value of the input property. Estimation of property realization price in bankruptcy liquidation. Assets revaluation in enterprise management evaluation.

2. Determining the purpose of asset appraisal is a very important link in asset appraisal. Theoretically, any asset has certain use value, so it has exchange value. If we evaluate an asset, we can undoubtedly evaluate its value. But here we need to consider a question, that is, under what conditions the use value of this asset is generated. If a lot of costs are incurred in order to play its use value, and the costs incurred exceed the expected benefits brought by the continued use of the asset, then from the perspective of evaluation, the asset is worthless. Therefore, when evaluating the appraised assets, the purpose of the appraised assets should be made clear first. Different purposes, different uses, different conditions for the use of assets, and different expected returns. This will affect the application of evaluation methods. Different evaluation methods lead to different evaluation results. Therefore, it can be said that different purposes of asset appraisal will lead to different results of asset appraisal. Different asset appraisal results will have different effects on the economic interests of all parties.