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资产评估质量问题是我国资产评估行业发展的关键问题,资产评估质量受到来自评估师自身和资产评估机构、客户、监管部门等各方面的影响。在我国目前的资产评估执业环境下,客户对资产评估质量的影响在一定程度上起重要作用。本文从客户与资产评估机构间博奕分析的角度探讨了客户对资产评估结论的影响,旨在建立一种有效的约束机制,消除客户对资产评估结论的影响。
The quality of asset appraisal is a key issue for the development of asset appraisal industry in our country. The quality of asset appraisal is influenced by appraisers themselves and asset appraisal agencies, clients and regulators. In the current asset valuation practice environment in our country, the impact of clients on the quality of asset appraisal plays an important role to a certain extent. This paper explores the impact of clients on the conclusion of asset valuation from the perspective of game analysis between clients and asset valuation agencies, and aims to establish an effective restraint mechanism to eliminate the impact of customers on the conclusion of asset valuation.