是指进行资产评估的操作者。评估主体一般是取得资产评估管理机构确认的资格的资产评估公司、会计师事务所、审计事务所、财务咨询公司等。1993年12月诞生的中国资产评估协会是资产评估行业的全国性自律组织，依法接受财政部和民政部的指导、监督。
资产评估包括动力和压力这两个方面的机制，二者源于产权主体或其经营主体与其他经济利益主体之间及其相互间的经济利益关系。
Assets estimated includes the motive and pressure mechanism These mechanisms originate from the economic relations of the owner of property and the other interest group.
资产评估信息的供给者、需求者及监管者是资产评估活动的相关利益主体。
Supplier, demander and supervisor of assets appraisal information are relevant subjects with interests in the appraisal activity.
本文共分为四部分，从资产评估监管的基本概念入手，明确了资产评估监管的本质，提出了资产评估监管的主体、对象、目标和手段等基本要素；
The paper begins with the basic concept of appraisal regulation, definites the appraisal regulation's innate character, and explains essential element such as subject, object, target and means;
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