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市场经济的发展,资本市场和证券市场的规范和完善,更多的资产交易中需要使用资产评估的结果作为定价依据,资产评估行业的作用日益增大。另一方面,随着评估机构完成脱钩改制的改革.资产评估行业将实行政府监管下行业自律的管理模式,事务所将成为真正意义上的独立企业法人,因而,资产评估事务所作为提供专业咨询服务的中介机构,在执业过程中必须独自承担的职业风险也必然增大。本文将资产评估的风险具体定义为:资产评估机构和资产评估师由于过失或故意,在接受资产评估的委托后,违背评估准则或评估委托协议的要求,不能提供中肯且不产生误导的评估分析、判断和建议,从而使评估机构面临法律诉讼,承担法律责任,导致执业声誉和收入的损失的可能性。
The development of market economy, the standardization and improvement of capital markets and securities markets, and the need to use the results of asset valuation as the basis of pricing for more asset transactions, the role of asset valuation industry is increasing day by day. On the other hand, as assessment agencies complete the reform of decoupling restructuring, the asset valuation industry will implement a self-regulatory model under the supervision of the government and the firm will become a truly independent legal entity. As a result, the asset valuation firm will provide professional advice Service intermediary, in the course of practice must take on the risk of occupation is bound to increase. In this paper, the risk of assets assessment is defined as: Assets assessment agencies and asset appraisers can not provide pertinent and misleading appraisals due to negligence or willfulness after receiving the appraisal of assets, violating the evaluation criteria or evaluating the entrustment agreement , Judgments and suggestions, so that the assessment agencies face legal proceedings, legal liability, leading to the possibility of loss of reputation and income.