资产评估收费定价中的锚定效应研究

发布时间：2018-06-18 05:51

本文选题：资产评估 + 评估收费　；参考：《浙江财经大学》2017年硕士论文

【摘要】：资产评估收费是决定资产评估机构成本与收益的关键因素,过低的收费也是导致业内恶性竞争的根源所在。市场经济下,一方面,优胜劣汰的竞争法则使客户得到评估机构优质的服务;另一方面,激烈的竞争又迫使资产评估机构以牺牲评估质量为代价来压低收费,损害行业形象。由此可见,评估收费作为评估执业的首要环节,无论对于评估质量的好坏,还是对整个评估行业的发展都至关重要。评估机构作为自负盈亏的法人实体,掌握着评估收费的自主定价权,但业内激烈的价格战、频发的低价揽客现象、评估收费法律的缺失以及监管的不完善导致评估市场中收费定价的混乱局面。那么,我们是否可以通过深入了解评估人员的定价过程来改变现状呢?本文的研究无论对于拓展评估收费的理论研究范围,还是对监管、完善资产评估市场都大有裨益。本文将心理学理论融入资产评估领域,以定价人员决策行为为主线,首先通过问卷形式、利用层次分析法筛选出影响收费定价的关键因素,再利用这些因素进行进一步的实验设计,深入探究在这些因素的影响下,定价人员在整个收费定价过程中是否产生锚定效应,以及如何利用锚定进行收费定价的。最后通过对实验结论的分析提出相关建议来规范评估收费过程,从根本上解决评估市场混乱的现状。值得说明的是,本文实验部分采用2×2×2三因素二水平实验,以层次分析法筛选出的“评估收费政府指导价格”、“客户风险”以及“评估机构综合能力”为自变量,在严格控制无关变量的条件下,通过一系列实验来探究收费定价人员是否会参照相关定价标准选定一个初始“锚”值,并以此为基础利用获取的新信息对初始“锚”值进行上下调整,且进一步验证定价人员在定价决策行为过程中是否存在有限理性。经过对实验数据结果的综合分析,得出以下结论:第一,评估收费的最终定价会受客户、评估机构、承接项目、宏观因素等多方面因素的影响;第二,资产评估中的收费定价过程是定价人员处在不确定情景下的决策过程,在此过程中会产生锚定效应;第三,定价人员在获取一定的新信息后,会根据所在评估机构自身能力和客户的风险情况,对初始评估收费进行一定幅度的上调或下调;第四,在定价过程中,定价人员会综合考虑各因素对收费产生的影响,各因素间会产生一定的交互作用,即评估收费的最终定价是各因素综合作用的结果;第五,评估收费定价的过程是定价人员基于有限理性做出的定价决策。据此,本文认为可以分别从政府和评估机构自身视角来规范评估收费的定价过程,促进行业良性发展。具体措施包括规范各地区政府指导价格、加强对收费的监管力度、建立评估收费披露政策、加强评估机构自身建设、定价人员对客户风险的充分关注以及对影响收费各因素的综合权衡等。
[Abstract]:Asset appraisal fee is the key factor to determine the cost and income of asset appraisal institution, and too low fee is the root of vicious competition in the industry. Under the market economy, on the one hand, the competition rule of survival of the fittest makes the customer get the high quality service of the evaluation institution; on the other hand, the fierce competition forces the asset appraisal organization to lower the charge at the expense of the evaluation quality and damage the image of the industry. It can be seen that the evaluation of fees as the first step of evaluation practice, whether for the quality of evaluation, or for the development of the whole evaluation industry is very important. As a legal entity that is responsible for its own profits and losses, the evaluation organization has the autonomous pricing power to assess fees, but the fierce price war in the industry and the frequent phenomenon of low price solicitation, The lack of the law and the imperfect regulation lead to the confusion of pricing in the evaluation market. So can we change the situation by understanding the pricing process of the evaluators in depth? The research in this paper is of great benefit to expand the scope of theoretical research on assessment fees, to supervise and perfect the market of asset assessment. In this paper, the psychological theory is integrated into the field of asset evaluation, and the decision behavior of the pricing personnel is taken as the main line. Firstly, through the form of questionnaire, the key factors affecting the pricing of fees are selected by using the analytic hierarchy process (AHP). Using these factors to carry out further experimental design, this paper deeply explores whether pricing personnel have anchoring effect in the whole process of pricing fees under the influence of these factors, and how to use anchoring to carry out pricing of fees. Finally, through the analysis of the experimental results, some suggestions are put forward to standardize the process of pricing evaluation, and to fundamentally solve the current situation of market chaos. It is worth explaining that the experiment part of this paper adopts 2 脳 2 脳 2 three factors and two levels of experiment, and takes the "government guiding price", "customer risk" and "comprehensive ability of evaluation institution" as independent variables, which are selected by AHP. Under the condition of strict control of independent variables, a series of experiments were conducted to find out whether the pricing personnel would choose an initial anchor value according to the relevant pricing criteria. On this basis, the initial "anchor" value is adjusted up and down with the new information obtained, and it is further verified whether there is limited rationality in the pricing decision-making process. Based on the comprehensive analysis of the experimental data, the following conclusions are drawn: first, the final pricing of the assessment fees will be affected by various factors, such as customers, evaluation institutions, undertaking projects, macro factors, etc. The pricing process in asset evaluation is a decision-making process in which the pricing personnel are in an uncertain situation, in which anchoring effect will occur. Third, after obtaining certain new information, the pricing personnel will have a certain amount of new information. According to the capacity of the evaluation organization and the risk situation of the customer, the initial assessment fee will be increased or lowered to a certain extent. Fourth, in the pricing process, the pricing personnel will consider the impact of various factors on the fees. There will be a certain interaction among the factors, that is, the final pricing of the evaluation fee is the result of the comprehensive effect of each factor; fifthly, the process of the pricing evaluation is the pricing decision made by the pricing personnel based on the limited rationality. Therefore, this paper suggests that the pricing process of pricing can be standardized from the perspective of the government and the evaluation agency to promote the benign development of the industry. Specific measures include standardizing prices directed by regional governments, strengthening the supervision of fees, establishing a policy on disclosure of assessment fees, and strengthening the construction of evaluation institutions themselves. Pricing personnel to the customer risk full attention and the impact of the various factors such as fees and so on.
【学位授予单位】：浙江财经大学
【学位级别】：硕士
【学位授予年份】：2017
【分类号】：F233

【参考文献】