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资产评估工作,经过近几年的努力和探索,已在全国各地正常开展,并取得一定成效。但对资产评估报告书的审核、验证和确认工作,尚不能令人满意。笔者试对资产评估后审核验证确认工作的程序,及注意事项和侧重点,提出以下意见供参考。资产评估报告书的审核验证和确认,择其要者,可从以下几个方面进行。一、验证评估程序和步骤是否符合国家的政策、法规和法律1、查证该评估项目事先有无批准立项。按国有资产评估管理办法第十三条规定“……进行资产评估的占有单位,经其主管部门审查同意后,应当向同级国有资产管理行政主管部门提交资产评估立项申请书……”。因此,只有在国有资产管理行
Assets assessment work, after years of hard work and exploration, has been carried out throughout the country and has achieved some success. However, the assessment, verification and confirmation of the assets appraisal report have not yet been satisfactory. The author tries to confirm the work of verification procedures after verification of assets, and matters needing attention and focus, the following comments for reference. Assets assessment report of the audit verification and validation, select the most important, from the following aspects. First, the verification assessment procedures and steps are in line with national policies, laws and regulations 1, verify the assessment of the project prior to approval of the project. According to Article 13 of the Measures for the Administration of State-owned Assets Assessment, “... after the examination and approval by the competent department, the unit in possession of the assets appraisal shall submit the application for asset appraisal to the state-owned assets administration department at the same level ...” . Therefore, only in state-owned asset management firms