注册资产评估师刑事法律责任研究

发布时间：2018-11-24 15:27

【摘要】：资产评估行业历经发展已经近二十年,在发展的过程中,不断得到发展壮大,在社会经济生活中所起的作用也日趋重要。资产评估行业主要有资产评估机构及注册资产评估师(以下分别简称评估机构、评估师)组成,它们对于促成社会资本产权尤其是国有资本产权的合理流动起到至关重要的作用。随着社会主义市场经济的进一步完善、发展,评估行业地位得到提升,评估机构及评估师的对社会发展作用明显加强。为了防范评估机构及评估师可能造成的侵害国家、社会及他人权益的行为,评估行业在不断提高行业自律的同时,国资委、证监会、财政部等部门加强了对该行业的监督管理,社会公众对评估行业责任的认识也日益强化,使得评估机构及评估师的执业风险大大增加。评估机构及评估师作为市场经济中的一般法人和自然人,他们与其他民事主体一样,要遵守国家有关民事主体权利、义务及行为方面的法律、法规,如民商法、经济法、刑法、社会法等方面的法律、法规。在本文中,笔者对于评估机构及评估师作为一般民事主体所应遵守的法律法规及可能引起的法律责任不进行探讨,而就评估机构及评估师作为评估行业的特定民事主体所应遵守的法律法规及可能引起的法律责任进行探讨。虽然评估师刑事法律责任在目前属于极端的案例,但明确责任对行业发展非常重要,希望对实践评估工作有所帮助,降低自己的从业风险。
[Abstract]:The asset appraisal industry has been developing for nearly 20 years. In the process of development, it has been continuously developed and strengthened, and it plays an increasingly important role in the social and economic life. The asset appraisal industry is mainly composed of asset appraisal institutions and registered asset appraisers (hereinafter referred to as appraisal institutions and appraisers respectively), They play a vital role in promoting the rational flow of social capital property rights, especially state-owned capital property rights. With the further improvement and development of socialist market economy, the status of evaluation industry has been promoted, and the role of evaluation institutions and appraisers in social development has been strengthened. In order to prevent possible violations of the rights and interests of the state, society and others caused by evaluation agencies and appraisers, while the industry continues to improve its self-discipline, the SASAC, the CSRC, the Ministry of Finance, and other departments have strengthened their supervision and management of the industry. The public's understanding of the responsibility of the evaluation industry is also increasingly strengthened, which greatly increases the professional risks of the evaluation institutions and appraisers. As general legal persons and natural persons in the market economy, evaluation institutions and appraisers, like other civil subjects, must abide by the laws, regulations, such as civil and commercial laws, economic laws, and criminal laws of the state concerning the rights, obligations and conduct of civil subjects, Social laws, regulations, etc. In this paper, the author does not discuss the laws and regulations that should be observed and the legal liabilities that may be caused by the evaluation institutions and appraisers as general civil subjects. This paper also discusses the laws and regulations that should be observed and the legal liability that may be caused by the evaluation organization and appraiser as the specific civil subject of the evaluation profession. Although the criminal liability of appraisers is an extreme case at present, it is very important to define the responsibility for the development of the industry, hoping to be helpful to the practical evaluation work and to reduce the risk of their own employment.
【学位授予单位】：兰州大学
【学位级别】：硕士
【学位授予年份】：2011
【分类号】：D924

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