资产评估机构是指组织专业人员依照有关规定和数据资料，按照特定的目的，遵循适当的原则、方法和计价标准，对资产价格进行评定估算的专门机构。
第三部分：资产评估机构执业的内部环境。
Part three: the internal environment of the assets appraisal.
第二章是资产评估机构绩效考核评价的理论综述。
The second chapter is a study of current theories of appraisal firms performance assessment.
也可以经无形资产评估机构评估后，由当事人议定。
The party concerned may also make a decision after appraisal by the intangible assets appraisal agency.
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